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...
Seeking grant of anticipatory bail - bailable offence or not - failure to make payment of tax - wilful attempt to evade any tax or payment of any tax - The applicant argued that the primary issue was tax evasion under MVAT, citing ongoing insolvency proceedings against a debtor as the reason for non-payment of taxes. - The High Court acknowledged the serious allegations of tax evasion and misappropriation, noting the substantial amount involved and the importance of custodial interrogation for a thorough investigation. - After analyzing relevant legal provisions and precedent cases, the Court concluded that the defendant could be prosecuted under both MVAT and IPC for the same set of facts. It cited Section 26 of the General Clauses Act to support this interpretation.
Seeking grant of anticipatory bail - bailable offence or not - failure to make payment of tax - wilful attempt to evade any tax or payment of any tax - The applicant argued that the primary issue was tax evasion under MVAT, citing ongoing insolvency proceedings against a debtor as the reason for non-payment of taxes. - The High Court acknowledged the serious allegations of tax evasion and misappropriation, noting the substantial amount involved and the importance of custodial interrogation for a thorough investigation. - After analyzing relevant legal provisions and precedent cases, the Court concluded that the defendant could be prosecuted under both MVAT and IPC for the same set of facts. It cited Section 26 of the General Clauses Act to support this interpretation.
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