Compromise-and-arrangement extensions may accommodate debt assignment where creditor commercial judgment supports value maximisation and avoids proced...
Delayed-payment surcharge is not taxable tolerance consideration where it penalises default, while meter testing follows electricity distribution trea...
Sufficient cause for delayed revenue income-tax appeals requires bona fides, due diligence and a credible explanation; otherwise limitation bars appea...
Inverted-duty-structure refunds remain available for unchanged-rate apparel supplies despite trader status and require tax-period-specific computation...
Foundational assessment satisfaction is essential before initiating penalty for cash receipt of immovable-property sale consideration under section 27...
Regular bail in an alleged fraudulent input tax credit offence under the CGST Act was granted after the charge sheet was filed. Continued pre-trial detention was considered unnecessary because the accused had remained in custody, no flight risk or criminal antecedents were shown, further custodial detention was not required, and the maximum punishment was five years. Bail was subject to stringent conditions requiring cooperation in the ongoing investigation and trial involving co-accused, attendance, and non-interference with proceedings.
Regular bail in an alleged fraudulent input tax credit offence under the CGST Act was granted after the charge sheet was filed. Continued pre-trial detention was considered unnecessary because the accused had remained in custody, no flight risk or criminal antecedents were shown, further custodial detention was not required, and the maximum punishment was five years. Bail was subject to stringent conditions requiring cooperation in the ongoing investigation and trial involving co-accused, attendance, and non-interference with proceedings.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4883 
