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    August 5, 2026   Case LawsIncome Tax
    Modified returns, MAT book profit limits, and tested-party selection shape transfer pricing treatment of integrated intra-group services.
    August 5, 2026   Case LawsIncome Tax
    Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustmen...
    August 5, 2026   Case LawsIncome Tax
    Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...
    August 5, 2026   Case LawsIncome Tax
    Share valuation method choice protects DCF valuations from replacement with NAV, though projections remain open to scrutiny.
    August 5, 2026   Case LawsIncome Tax
    Penalty immunity requires reconsideration where rectification removes the assessment demand and leaves a refund instead.
    August 5, 2026   Case LawsIncome Tax
    Under-reporting penalty applies when taxable income is not returned, even if reassessment disclosure is accepted without additions.
    August 5, 2026   Case LawsBenami Property
    Benami RTGS credits unsupported by independent evidence justified attachment, while unproven prejudice defeated the natural justice challenge.
    August 5, 2026   Case LawsCustoms
    Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation ri...
    August 5, 2026   Case LawsCustoms
    Brand rate drawback for bus bodies may coexist with DEPB where duplicate duty reimbursement is not established by evidence.
    August 5, 2026   Case LawsCustoms
    Made-up textile article classification governs triangular umbrella panels, while full customs disclosure prevents extended limitation in classificatio...
    August 5, 2026   Case LawsCustoms
    Abetment penalties require proof that a Customs Broker representative knowingly facilitated improper importation of prohibited goods.
    August 5, 2026   Case LawsCustoms
    Actual user conditions prohibit disguised sales of duty-free inputs through arrangements labelled as job work.
    August 5, 2026   Case LawsCustoms
    Abetment of attempted export requires proven positive assistance or knowledge; penalties cannot rest on unsupported allegations of concealment.
    August 5, 2026   Case LawsIBC
    Unsubmitted arbitral award claims are extinguished by approved resolution plans, while court-deposited security remains the corporate debtor's asset.
    August 5, 2026   Case LawsIBC
    Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration...
    August 5, 2026   Case LawsIBC
    Pre-existing operational debt dispute and post-admission settlement led to reversal of CIRP admission and closure of insolvency proceedings.
    August 5, 2026   Case LawsCentral Excise
    Poultry cage components classification restored as parts of poultry-keeping machinery rather than iron and steel structural goods.
    August 5, 2026   Case LawsIndian Laws
    Admitted cheque signatures raise debt presumptions, while revisional courts cannot reassess concurrent evidence without material jurisdictional error.
    August 4, 2026   CircularsDGFT
    Tariff rate quota applications under India-Oman CEPA open with product-specific documentation requirements for eligible imports.
    August 4, 2026   CircularsDGFT
    Standard Input Output Norms for chemical and pharmaceutical exports enable direct Advance Authorisations and uniform input entitlement assessment.
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    August 5, 2026   Case Laws Income Tax
    Modified returns, MAT book profit limits, and tested-party selection shape transfer pricing treatment of integrated intra-group services.
    August 5, 2026   Case Laws Income Tax
    Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustments.
    August 5, 2026   Case Laws Income Tax
    Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments cannot survive statutory omission.
    August 5, 2026   Case Laws Income Tax
    Share valuation method choice protects DCF valuations from replacement with NAV, though projections remain open to scrutiny.
    August 5, 2026   Case Laws Income Tax
    Penalty immunity requires reconsideration where rectification removes the assessment demand and leaves a refund instead.
    August 5, 2026   Case Laws Income Tax
    Under-reporting penalty applies when taxable income is not returned, even if reassessment disclosure is accepted without additions.
    August 5, 2026   Case Laws Benami Property
    Benami RTGS credits unsupported by independent evidence justified attachment, while unproven prejudice defeated the natural justice challenge.
    August 5, 2026   Case Laws Customs
    Prospective sugar export prohibition required registered letters of credit; private contracts and export quotas created no enforceable continuation right.
    August 5, 2026   Case Laws Customs
    Brand rate drawback for bus bodies may coexist with DEPB where duplicate duty reimbursement is not established by evidence.
    August 5, 2026   Case Laws Customs
    Made-up textile article classification governs triangular umbrella panels, while full customs disclosure prevents extended limitation in classification disputes.
    August 5, 2026   Case Laws Customs
    Abetment penalties require proof that a Customs Broker representative knowingly facilitated improper importation of prohibited goods.
    August 5, 2026   Case Laws Customs
    Actual user conditions prohibit disguised sales of duty-free inputs through arrangements labelled as job work.
    August 5, 2026   Case Laws Customs
    Abetment of attempted export requires proven positive assistance or knowledge; penalties cannot rest on unsupported allegations of concealment.
    August 5, 2026   Case Laws IBC
    Unsubmitted arbitral award claims are extinguished by approved resolution plans, while court-deposited security remains the corporate debtor's asset.
    August 5, 2026   Case Laws IBC
    Retroactive interim-moratorium exclusion permits protective asset disclosure and preservation measures against personal guarantors pending arbitration.
    August 5, 2026   Case Laws IBC
    Pre-existing operational debt dispute and post-admission settlement led to reversal of CIRP admission and closure of insolvency proceedings.
    August 5, 2026   Case Laws Central Excise
    Poultry cage components classification restored as parts of poultry-keeping machinery rather than iron and steel structural goods.
    August 5, 2026   Case Laws Indian Laws
    Admitted cheque signatures raise debt presumptions, while revisional courts cannot reassess concurrent evidence without material jurisdictional error.
    August 4, 2026   Circulars DGFT
    Tariff rate quota applications under India-Oman CEPA open with product-specific documentation requirements for eligible imports.
    August 4, 2026   Circulars DGFT
    Standard Input Output Norms for chemical and pharmaceutical exports enable direct Advance Authorisations and uniform input entitlement assessment.

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      Home› Highlights › GST › 2024 › November, 2024 › This
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      GST

      Petitioner sought regular bail, contending false implication and...

      Petitioner granted bail after nearly a year, citing false implication and right to speedy trial; court stresses "bail is the rule.

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      GSTNovember 7, 2024Case LawsHC
      Petitioner sought regular bail, contending false implication and non-impleadment of main accused. Petitioner underwent 11 months and 26 days of custody, with another case pending on bail. Charges framed u/ss 420, 467, 468, 471 IPC and Section 132 CGST Act, 2017. Court observed that out of 12 prosecution witnesses, only 3 examined till date, and further detention would violate Article 21's right to speedy trial, as per Dataram Singh case. Deprivation of liberty without speedy trial inconsistent with Article 21, as per Abdul Rehman Antulay case. Veracity of allegations to be established during trial. Only 3 witnesses examined despite charges framed, rendering further incarceration purposeless. Without commenting on merits, bail granted subject to conditions, applying "bail is rule, jail exception" principle.
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      ActsIncome Tax
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