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...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
The HC granted anticipatory bail to the applicant implicated in a case involving fake input tax credit allegedly passed to 14 taxpayers including the applicant's firm. The court applied established principles for bail consideration, including: nature and gravity of accusations, applicant's antecedents, flight risk, and potential malicious intent behind the accusation. While acknowledging that detailed examination of evidence should be avoided at this stage, the court allowed the application. The applicant, upon arrest or appearance in connection with the FIR registered with DCB Police Station, Rajkot City, shall be released on bail upon furnishing a personal bond with one surety of like amount, subject to fulfillment of imposed conditions.
The HC granted anticipatory bail to the applicant implicated in a case involving fake input tax credit allegedly passed to 14 taxpayers including the applicant's firm. The court applied established principles for bail consideration, including: nature and gravity of accusations, applicant's antecedents, flight risk, and potential malicious intent behind the accusation. While acknowledging that detailed examination of evidence should be avoided at this stage, the court allowed the application. The applicant, upon arrest or appearance in connection with the FIR registered with DCB Police Station, Rajkot City, shall be released on bail upon furnishing a personal bond with one surety of like amount, subject to fulfillment of imposed conditions.
Note: It is a system-generated summary and is for quick reference only.