Effective hearing in GST adjudication requires actual opportunity to respond; ineffective service through a former auditor invalidated ex parte procee...
Third-party search material requires special assessment route, rendering general reassessment notices without jurisdiction when it forms the proceedin...
Transfer-pricing adjustments must be confined to international associated-enterprise transactions, while functionally dissimilar comparables remain ex...
Insolvency moratorium bars income-tax revision proceedings against corporate debtors until the moratorium ends, preserving merits for later determinat...
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 4888 
