Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
The HC quashed non-bailable warrants issued against the petitioner accused of GST evasion through fake firms. The court held that non-bailable warrants should only be issued when an accused fails to appear after service of summons or bailable warrants. In this case, the petitioner had previously cooperated with the investigation, appeared before authorities, and provided statements. The court converted the non-bailable warrants to bailable warrants, noting that the petitioner showed no likelihood of evading legal process. Applying the principle from Tarsem Lal and Sharif Ahmed precedents, the HC emphasized that courts must consider whether an accused is likely to evade justice or tamper with evidence before issuing non-bailable warrants. The presumption of innocence was also affirmed as a fundamental principle of criminal jurisprudence.
The HC quashed non-bailable warrants issued against the petitioner accused of GST evasion through fake firms. The court held that non-bailable warrants should only be issued when an accused fails to appear after service of summons or bailable warrants. In this case, the petitioner had previously cooperated with the investigation, appeared before authorities, and provided statements. The court converted the non-bailable warrants to bailable warrants, noting that the petitioner showed no likelihood of evading legal process. Applying the principle from Tarsem Lal and Sharif Ahmed precedents, the HC emphasized that courts must consider whether an accused is likely to evade justice or tamper with evidence before issuing non-bailable warrants. The presumption of innocence was also affirmed as a fundamental principle of criminal jurisprudence.
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