Prior disposal of reopening objections is mandatory before scrutiny notice; premature scrutiny invalidates reassessment and consequential assessment o...
Pre-registration safeguards do not require a hearing or preliminary inquiry before corruption FIR registration where cognizable offences are disclosed...
Pre-conviction detention is non-punitive and serves to secure the accused's attendance at trial. In an alleged fraudulent input tax credit prosecution involving passing credit without inward supply, investigation had concluded and the complaint was filed, while charges remained unframed and trial completion was unlikely within a reasonable period. In the absence of criminal antecedents or material indicating absconding, witness intimidation, evidence tampering, or subversion of justice, continued custody was not warranted. Conditional bail was granted, requiring trial attendance and non-interference with evidence or witnesses.
Pre-conviction detention is non-punitive and serves to secure the accused's attendance at trial. In an alleged fraudulent input tax credit prosecution involving passing credit without inward supply, investigation had concluded and the complaint was filed, while charges remained unframed and trial completion was unlikely within a reasonable period. In the absence of criminal antecedents or material indicating absconding, witness intimidation, evidence tampering, or subversion of justice, continued custody was not warranted. Conditional bail was granted, requiring trial attendance and non-interference with evidence or witnesses.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4939 
