Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
HC granted bail to petitioner charged under Sections 132(l)(a), (e), (f) and (I) read with Section 132(l)(i), 132(iv)(5) of Central Goods and Services Tax Act, 2017 for alleged tax evasion through sale of tyres and tubes below market value. Court considered petitioner's two-and-half months judicial custody since April 2025, filing of charge-sheet in May 2025, age-related health issues, and precedents including Vineet Jain. Court noted evidence would be primarily documentary and electronic with official witnesses, eliminating tampering concerns, and anticipated lengthy trial proceedings. Bail granted on personal bond of Rs. 5,00,000 with two sureties of equal amount, subject to trial court satisfaction and imposed conditions under Section 483 BNSS.
HC granted bail to petitioner charged under Sections 132(l)(a), (e), (f) and (I) read with Section 132(l)(i), 132(iv)(5) of Central Goods and Services Tax Act, 2017 for alleged tax evasion through sale of tyres and tubes below market value. Court considered petitioner's two-and-half months judicial custody since April 2025, filing of charge-sheet in May 2025, age-related health issues, and precedents including Vineet Jain. Court noted evidence would be primarily documentary and electronic with official witnesses, eliminating tampering concerns, and anticipated lengthy trial proceedings. Bail granted on personal bond of Rs. 5,00,000 with two sureties of equal amount, subject to trial court satisfaction and imposed conditions under Section 483 BNSS.
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