Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
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The court granted regular bail to the accused in a case involving evasion of GST u/ss 132(1)(d) etc. of the Central Goods and Services Tax Act, 2017. The allegations were that the accused caused a loss of Rs. 8.90 crore, collected as GST from various firms but not deposited with the government. The accused had already deposited Rs. 60 lakh and expressed willingness to deposit 10% (Rs. 90 lakh) of the alleged amount within seven days. Considering the recovery procedure under Chapter XV of the Act, the deposit made, the undertaking to deposit further amount, the principle of "bail is the rule and jail is an exception", and the concept of personal liberty under Article 21, the court allowed the bail application subject to fulfillment of conditions imposed.
The court granted regular bail to the accused in a case involving evasion of GST u/ss 132(1)(d) etc. of the Central Goods and Services Tax Act, 2017. The allegations were that the accused caused a loss of Rs. 8.90 crore, collected as GST from various firms but not deposited with the government. The accused had already deposited Rs. 60 lakh and expressed willingness to deposit 10% (Rs. 90 lakh) of the alleged amount within seven days. Considering the recovery procedure under Chapter XV of the Act, the deposit made, the undertaking to deposit further amount, the principle of "bail is the rule and jail is an exception", and the concept of personal liberty under Article 21, the court allowed the bail application subject to fulfillment of conditions imposed.
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