Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
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The High Court granted bail to the applicant u/ss 132(1)(b), 132(1)(c) read with Section 132(1)(i) of the Central Goods and Services Tax Act, 2017. The case involved the creation of fake firms and issuance of bogus bills and invoices without any supply of goods and services. Considering the facts, nature of the offence, punishment, available material, the applicant's lack of criminal history, and the release of a co-accused with a more serious role on bail, the Court held that the applicant made out a case for bail without expressing any opinion on the merits.
The High Court granted bail to the applicant u/ss 132(1)(b), 132(1)(c) read with Section 132(1)(i) of the Central Goods and Services Tax Act, 2017. The case involved the creation of fake firms and issuance of bogus bills and invoices without any supply of goods and services. Considering the facts, nature of the offence, punishment, available material, the applicant's lack of criminal history, and the release of a co-accused with a more serious role on bail, the Court held that the applicant made out a case for bail without expressing any opinion on the merits.
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