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...
Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
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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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