Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Grant of Regular Bail - Forged tax invoices - Non-existent ghost business entities - commission of offence u/s 132(1)(b)(c) & (l) of the OGST Act - The court acknowledged the severe impact of economic offenses but also reiterated the fundamental right to personal liberty as enshrined in the Constitution. The court noted that the trial was well underway with significant witness testimonies already on record, reducing the risk of evidence tampering. The accused had already been in custody for a considerable period, which the court viewed as potentially punitive and prejudicial to the rights of the accused. Ultimately, the court granted bail to the applicants, setting stringent financial conditions and imposing strict requirements to ensure their appearance at trial.
Grant of Regular Bail - Forged tax invoices - Non-existent ghost business entities - commission of offence u/s 132(1)(b)(c) & (l) of the OGST Act - The court acknowledged the severe impact of economic offenses but also reiterated the fundamental right to personal liberty as enshrined in the Constitution. The court noted that the trial was well underway with significant witness testimonies already on record, reducing the risk of evidence tampering. The accused had already been in custody for a considerable period, which the court viewed as potentially punitive and prejudicial to the rights of the accused. Ultimately, the court granted bail to the applicants, setting stringent financial conditions and imposing strict requirements to ensure their appearance at trial.
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