Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
HC granted interim bail to petitioner arrested under Section 132(1) of Assam GST Act, 2017 for allegedly passing Input Tax Credit on invoices without actual supply of goods. Court held arrest procedurally infirm due to non-compliance with mandatory provisions of Section 41/41-A CrPC corresponding to Section 35(3) BNSS. Though grounds of arrest were communicated under Section 69 CGST Act, authorities failed to communicate "reasons to believe" to petitioner, which constitutes substantive safeguard rather than mere formality. Court noted petitioner remained in judicial custody since 10.06.2025 without any prayer for custodial interrogation or police remand by authorities. Non-communication of foundational reasons vitiated arrest process and undermined legal safeguards, rendering arrest procedurally defective warranting interim bail relief.
HC granted interim bail to petitioner arrested under Section 132(1) of Assam GST Act, 2017 for allegedly passing Input Tax Credit on invoices without actual supply of goods. Court held arrest procedurally infirm due to non-compliance with mandatory provisions of Section 41/41-A CrPC corresponding to Section 35(3) BNSS. Though grounds of arrest were communicated under Section 69 CGST Act, authorities failed to communicate "reasons to believe" to petitioner, which constitutes substantive safeguard rather than mere formality. Court noted petitioner remained in judicial custody since 10.06.2025 without any prayer for custodial interrogation or police remand by authorities. Non-communication of foundational reasons vitiated arrest process and undermined legal safeguards, rendering arrest procedurally defective warranting interim bail relief.
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