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...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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Anticipatory bail granted in a case involving fraudulent availing of Input Tax Credit and passing it without actual supply of goods. Provisions of CST Act, CGST Act, and judgments in related cases were considered. The High Court observed the issue of anticipatory bail in CGST offenses as unsettled and exercised discretion. Bail granted subject to terms and conditions, as the facts were similar to a previous case where bail was allowed for fraudulently availing Input Tax Credit exceeding Rs. 5 lakhs u/s 132 of TGST Act.
Anticipatory bail granted in a case involving fraudulent availing of Input Tax Credit and passing it without actual supply of goods. Provisions of CST Act, CGST Act, and judgments in related cases were considered. The High Court observed the issue of anticipatory bail in CGST offenses as unsettled and exercised discretion. Bail granted subject to terms and conditions, as the facts were similar to a previous case where bail was allowed for fraudulently availing Input Tax Credit exceeding Rs. 5 lakhs u/s 132 of TGST Act.
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