Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
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HC denied bail to applicant charged with wrongful availing of Input Tax Credit. Despite applicant's willingness to repay and previous bail grant in a similar case, multiple FIRs for comparable offenses have been registered. The earlier bail was granted after three months' imprisonment where investigation was complete. In contrast, the current FIR dated 27.11.2024 remains under active investigation. Court distinguished present case from previous bail order (Criminal Misc. Application No.22792/2024) due to ongoing investigation and emergence of multiple similar offenses post-registration of initial FIR. Court declined to exercise judicial discretion, citing these material differences.
HC denied bail to applicant charged with wrongful availing of Input Tax Credit. Despite applicant's willingness to repay and previous bail grant in a similar case, multiple FIRs for comparable offenses have been registered. The earlier bail was granted after three months' imprisonment where investigation was complete. In contrast, the current FIR dated 27.11.2024 remains under active investigation. Court distinguished present case from previous bail order (Criminal Misc. Application No.22792/2024) due to ongoing investigation and emergence of multiple similar offenses post-registration of initial FIR. Court declined to exercise judicial discretion, citing these material differences.
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