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In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
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    August 19, 2026   Case LawsGST
    Regular bail in GST input tax credit fraud granted after investigation concluded and continued custody lacked justification.
    August 19, 2026   Case LawsGST
    Bail in GST input tax credit prosecutions requires concrete risks, not criminal antecedents alone, where investigation is complete.
    August 19, 2026   Case LawsGST
    Criminal antecedents alone cannot defeat bail where GST evidence is documentary and prolonged pre-trial detention lacks justification.
    August 19, 2026   Case LawsGST
    Extended limitation notices require pleaded fraud or suppression with intent to evade tax, otherwise they are unsustainable.
    August 19, 2026   Case LawsGST
    Parallel GST proceedings require identical subject matter, while fact-intensive objections should ordinarily proceed through statutory appeal.
    August 19, 2026   Case LawsGST
    Legal possession for GST registration cannot be denied solely because landlords dispute the tenant's lease rights.
    August 19, 2026   Case LawsGST
    Input tax credit benefits must reach eligible property buyers, with interest and potential anti-profiteering penalties for shortfall.
    August 19, 2026   Case LawsGST
    Input tax credit reversal amendment operates prospectively, while unsupported fraud allegations require assessment under ordinary demand procedures.
    August 19, 2026   Case LawsIncome Tax
    Draft assessment procedure cannot create enforceable tax demand where no final assessment exists or international transaction variation is proposed.
    August 19, 2026   Case LawsIncome Tax
    Finality of appellate findings bars revision, while unsupported allegations of undisclosed tanker income cannot sustain an addition.
    August 19, 2026   Case LawsIncome Tax
    Service permanent establishment requires non-auxiliary services, while arm's-length distributor remuneration precludes further profit attribution in I...
    August 19, 2026   Case LawsIncome Tax
    Safe harbour for unquoted share valuation treats issue price within the permitted Rule 11UA variation as fair market value.
    August 19, 2026   Case LawsIncome Tax
    Make-available condition excludes standard SaaS subscription receipts where customers receive no independently usable technical knowledge after subscr...
    August 19, 2026   Case LawsIncome Tax
    Undisclosed income requirement limits search penalty where surrendered land advances are merely uncorroborated applications of funds.
    August 19, 2026   Case LawsIncome Tax
    Erroneous and prejudicial assessments permit revision where deeming provisions, special tax rates, and penalty proceedings were overlooked.
    August 19, 2026   Case LawsIncome Tax
    Protective additions for seized jewellery require independent evidence once ownership is substantively assessed in another taxpayer's hands.
    August 19, 2026   Case LawsIncome Tax
    Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
    August 19, 2026   Case LawsIncome Tax
    Approved resolution plans bind tax authorities and extinguish pre-approval tax appeals where plan terms require withdrawal of proceedings.
    August 19, 2026   Case LawsIncome Tax
    Penalty immunity under Vivad Se Vishwas excludes independent tax-audit defaults; futures and options turnover requires factual verification.
    August 19, 2026   Case LawsIncome Tax
    Eligible company incorporation timing controls capital-gains exemption; later commencement of manufacturing cannot cure an earlier incorporation date.
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    August 19, 2026   Case Laws GST
    Regular bail in GST input tax credit fraud granted after investigation concluded and continued custody lacked justification.
    August 19, 2026   Case Laws GST
    Bail in GST input tax credit prosecutions requires concrete risks, not criminal antecedents alone, where investigation is complete.
    August 19, 2026   Case Laws GST
    Criminal antecedents alone cannot defeat bail where GST evidence is documentary and prolonged pre-trial detention lacks justification.
    August 19, 2026   Case Laws GST
    Extended limitation notices require pleaded fraud or suppression with intent to evade tax, otherwise they are unsustainable.
    August 19, 2026   Case Laws GST
    Parallel GST proceedings require identical subject matter, while fact-intensive objections should ordinarily proceed through statutory appeal.
    August 19, 2026   Case Laws GST
    Legal possession for GST registration cannot be denied solely because landlords dispute the tenant's lease rights.
    August 19, 2026   Case Laws GST
    Input tax credit benefits must reach eligible property buyers, with interest and potential anti-profiteering penalties for shortfall.
    August 19, 2026   Case Laws GST
    Input tax credit reversal amendment operates prospectively, while unsupported fraud allegations require assessment under ordinary demand procedures.
    August 19, 2026   Case Laws Income Tax
    Draft assessment procedure cannot create enforceable tax demand where no final assessment exists or international transaction variation is proposed.
    August 19, 2026   Case Laws Income Tax
    Finality of appellate findings bars revision, while unsupported allegations of undisclosed tanker income cannot sustain an addition.
    August 19, 2026   Case Laws Income Tax
    Service permanent establishment requires non-auxiliary services, while arm's-length distributor remuneration precludes further profit attribution in India.
    August 19, 2026   Case Laws Income Tax
    Safe harbour for unquoted share valuation treats issue price within the permitted Rule 11UA variation as fair market value.
    August 19, 2026   Case Laws Income Tax
    Make-available condition excludes standard SaaS subscription receipts where customers receive no independently usable technical knowledge after subscription expiry.
    August 19, 2026   Case Laws Income Tax
    Undisclosed income requirement limits search penalty where surrendered land advances are merely uncorroborated applications of funds.
    August 19, 2026   Case Laws Income Tax
    Erroneous and prejudicial assessments permit revision where deeming provisions, special tax rates, and penalty proceedings were overlooked.
    August 19, 2026   Case Laws Income Tax
    Protective additions for seized jewellery require independent evidence once ownership is substantively assessed in another taxpayer's hands.
    August 19, 2026   Case Laws Income Tax
    Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended purpose.
    August 19, 2026   Case Laws Income Tax
    Approved resolution plans bind tax authorities and extinguish pre-approval tax appeals where plan terms require withdrawal of proceedings.
    August 19, 2026   Case Laws Income Tax
    Penalty immunity under Vivad Se Vishwas excludes independent tax-audit defaults; futures and options turnover requires factual verification.
    August 19, 2026   Case Laws Income Tax
    Eligible company incorporation timing controls capital-gains exemption; later commencement of manufacturing cannot cure an earlier incorporation date.

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      Home› Highlights › GST › 2025 › January, 2025 › This
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      GST

      HC denied bail in GST fraud case where petitioner allegedly...

      High Court Denies Bail in 10.67 Crore GST Fraud Case Involving Fake Firms and Fabricated Bills u/s 132.

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      GSTJanuary 28, 2025Case LawsHC
      HC denied bail in GST fraud case where petitioner allegedly availed fraudulent Input Tax Credit worth 10.67 crores through fictitious firms. Evidence included seized fake rubber stamps, fabricated E-bills, and transport company testimony confirming route discrepancies. Court distinguished this case from Prabir Purkayastha and Pankaj Bansal precedents regarding arrest procedures under PMLA, noting different statutory requirements under GST Act. Following Y.S. Jaganmohan Reddy principle that economic offenses warrant stringent treatment, HC found prima facie evidence of deliberate fraud through sham bills and non-existent firms sufficient to deny bail. Court emphasized gravity of economic offenses affecting national economic fabric.
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