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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...
Statutory bail provision u/s 167(2)(a)(ii) of CrPC is a beneficial provision granting relief to accused if investigating agency fails to complete investigation within stipulated time. Right to apply for statutory bail is a Constitutional right recognized by Apex Court. Initial serious allegations of tax evasion and unscrupulous means to pass undue advantage of Input Tax Credit generated by bogus entities on fictitious invoices were made. However, no complaint filed till date despite lapse of over five years, raising doubts about petitioner department's intent to take case to logical conclusion. Lack of merits in petition led to its dismissal by High Court.
Statutory bail provision u/s 167(2)(a)(ii) of CrPC is a beneficial provision granting relief to accused if investigating agency fails to complete investigation within stipulated time. Right to apply for statutory bail is a Constitutional right recognized by Apex Court. Initial serious allegations of tax evasion and unscrupulous means to pass undue advantage of Input Tax Credit generated by bogus entities on fictitious invoices were made. However, no complaint filed till date despite lapse of over five years, raising doubts about petitioner department's intent to take case to logical conclusion. Lack of merits in petition led to its dismissal by High Court.
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