Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Seeking grant of regular bail - irregular availment of Input Tax Credit - The High Court, after considering the arguments of both parties, granted bail to the petitioner in a complaint case under the CGST Act, 2017. It emphasized the presumption of innocence until proven guilty and the importance of balancing the right to liberty with societal interests. Despite allegations against the petitioner, the court deemed it necessary to release them on bail, considering factors such as the pending trial, the severity of potential punishment, and the lack of evidence suggesting witness tampering. The court imposed specific conditions for bail to ensure the petitioner's compliance with legal proceedings and prevent any potential interference with the case.
Seeking grant of regular bail - irregular availment of Input Tax Credit - The High Court, after considering the arguments of both parties, granted bail to the petitioner in a complaint case under the CGST Act, 2017. It emphasized the presumption of innocence until proven guilty and the importance of balancing the right to liberty with societal interests. Despite allegations against the petitioner, the court deemed it necessary to release them on bail, considering factors such as the pending trial, the severity of potential punishment, and the lack of evidence suggesting witness tampering. The court imposed specific conditions for bail to ensure the petitioner's compliance with legal proceedings and prevent any potential interference with the case.
Note: It is a system-generated summary and is for quick reference only.