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...
Grant of bail - creation of a bogus company and issuing forged bills to other businessmen for getting false benefit of input tax credit - The High Court observed that, Applicant is a businessman and he has earned wrongful gain of input tax credit. Offence under section 132 of GST Act is punishable upto 3 years of imprisonment. Applicant is made accused on basis of memorandum given by main accused in the case. HC granted bail to the petitioner subject to conditions.
Grant of bail - creation of a bogus company and issuing forged bills to other businessmen for getting false benefit of input tax credit - The High Court observed that, Applicant is a businessman and he has earned wrongful gain of input tax credit. Offence under section 132 of GST Act is punishable upto 3 years of imprisonment. Applicant is made accused on basis of memorandum given by main accused in the case. HC granted bail to the petitioner subject to conditions.
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