Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
The HC dismissed a petition seeking recall of a bail order in a case involving fraudulent availing of Input Tax Credit through ineligible invoices. The court distinguished between challenging bail orders on merits versus cancellation for condition violations, noting that recall requires demonstrating improper exercise of discretion while cancellation involves breach of bail conditions. The petitioner failed to establish cogent and overwhelming circumstances necessary for bail cancellation. The court emphasized that evidence was documentary/electronic with no tampering risk, the accused posed no flight risk, and no witness influence concerns existed. Since the original bail order dated 17.10.2020 was well-reasoned and no misuse of bail liberty was demonstrated, the petition lacked merit and was dismissed.
The HC dismissed a petition seeking recall of a bail order in a case involving fraudulent availing of Input Tax Credit through ineligible invoices. The court distinguished between challenging bail orders on merits versus cancellation for condition violations, noting that recall requires demonstrating improper exercise of discretion while cancellation involves breach of bail conditions. The petitioner failed to establish cogent and overwhelming circumstances necessary for bail cancellation. The court emphasized that evidence was documentary/electronic with no tampering risk, the accused posed no flight risk, and no witness influence concerns existed. Since the original bail order dated 17.10.2020 was well-reasoned and no misuse of bail liberty was demonstrated, the petition lacked merit and was dismissed.
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