Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
The HC dismissed a petition seeking quashment of an FIR filed under Sections 420, 467, 468, 471 & 120-B IPC related to tax fraud. While the petitioner argued protection under Section 132(6) of CGST Act, the court distinguished that the prosecution was for IPC offenses, not CGST violations. The petitioner allegedly fabricated tax invoices through "Dabang Duniya" publication, falsely claiming sales of 100,000 copies daily (versus actual 5,000-8,000) to facilitate GST evasion of approximately 500 crore. The court rejected both the quashment request and the constitutional challenge to Section 132(6), finding no grounds to interfere with the ongoing investigation.
The HC dismissed a petition seeking quashment of an FIR filed under Sections 420, 467, 468, 471 & 120-B IPC related to tax fraud. While the petitioner argued protection under Section 132(6) of CGST Act, the court distinguished that the prosecution was for IPC offenses, not CGST violations. The petitioner allegedly fabricated tax invoices through "Dabang Duniya" publication, falsely claiming sales of 100,000 copies daily (versus actual 5,000-8,000) to facilitate GST evasion of approximately 500 crore. The court rejected both the quashment request and the constitutional challenge to Section 132(6), finding no grounds to interfere with the ongoing investigation.
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