Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
