Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Seeking grant of bail - Evasion of GST - The High Court identified several deficiencies in the prosecution's case. Firstly, the absence of prior sanction from the Commissioner for prosecuting GST offenses undermined the validity of the charges. Additionally, discrepancies in the applicant's signature on official documents raised suspicions of forgery, casting doubt on the prosecution's claims. Furthermore, the inadequacy of evidence presented during the trial, highlighted by admissions from a prosecution witness, further weakened the case against the applicant. Consequently, the High Court allowed the applicant's bail application, emphasizing the lack of concrete evidence and procedural lapses in the prosecution's case.
Seeking grant of bail - Evasion of GST - The High Court identified several deficiencies in the prosecution's case. Firstly, the absence of prior sanction from the Commissioner for prosecuting GST offenses undermined the validity of the charges. Additionally, discrepancies in the applicant's signature on official documents raised suspicions of forgery, casting doubt on the prosecution's claims. Furthermore, the inadequacy of evidence presented during the trial, highlighted by admissions from a prosecution witness, further weakened the case against the applicant. Consequently, the High Court allowed the applicant's bail application, emphasizing the lack of concrete evidence and procedural lapses in the prosecution's case.
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