Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Seeking grant of Regular Bail - Evasion of tax - false and fabricated documents - The court considered the severity of the accusations, the nature of the evidence, the applicant's past antecedents in similar offenses, and the possibility of tampering with evidence and influencing witnesses. The court held that despite the applicant's arguments based on the Central Goods and Services Tax Act, 2017, the FIR was registered for offenses under the IPC and not under the GST Act. - Bail application rejected - HC
Seeking grant of Regular Bail - Evasion of tax - false and fabricated documents - The court considered the severity of the accusations, the nature of the evidence, the applicant's past antecedents in similar offenses, and the possibility of tampering with evidence and influencing witnesses. The court held that despite the applicant's arguments based on the Central Goods and Services Tax Act, 2017, the FIR was registered for offenses under the IPC and not under the GST Act. - Bail application rejected - HC
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