Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
HC held that CGST authorities must exercise prudence before initiating criminal proceedings against a taxpayer. In this case, the arrest for alleged fraudulent Input Tax Credit was premature and disproportionate, as no prior adjudication or quantified demand under Section 74 of CGST Act was established. The court emphasized that government authorities must balance revenue protection with protecting taxpayers' reputation and personal liberty. Considering the lack of evidence tampering risk and petitioner's cooperation, the court granted bail with two sureties of Rs. 10,000 each, subject to ACJM Siliguri's satisfaction, effectively ruling the arrest was unwarranted and procedurally flawed.
HC held that CGST authorities must exercise prudence before initiating criminal proceedings against a taxpayer. In this case, the arrest for alleged fraudulent Input Tax Credit was premature and disproportionate, as no prior adjudication or quantified demand under Section 74 of CGST Act was established. The court emphasized that government authorities must balance revenue protection with protecting taxpayers' reputation and personal liberty. Considering the lack of evidence tampering risk and petitioner's cooperation, the court granted bail with two sureties of Rs. 10,000 each, subject to ACJM Siliguri's satisfaction, effectively ruling the arrest was unwarranted and procedurally flawed.
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