Year-wise GST tax periods make composite show cause notices impermissible, requiring separate proceedings despite contrary non-jurisdictional preceden...
Prior APA methodology guides transfer pricing benchmarking where consistent FAR profiles support comparability and arm's length margins eliminate adju...
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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.
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