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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...
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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 dismissed petition seeking recall of bail order granted to respondent charged with CGST evasion worth crores. Petitioner argued bail was granted merely one month after rejection of second application without changed circumstances. HC held filing of chargesheet constituted material change in circumstances, shifting considerations from investigation cooperation to triple test criteria including flight risk, witness influence, and evidence tampering. Court found documentary evidence unlikely to be tampered, no flight risk demonstrated, and no witness influence potential. CMM's discretion in granting bail was properly exercised with no abuse of liberty shown or trial hampering evidenced, warranting dismissal.
HC dismissed petition seeking recall of bail order granted to respondent charged with CGST evasion worth crores. Petitioner argued bail was granted merely one month after rejection of second application without changed circumstances. HC held filing of chargesheet constituted material change in circumstances, shifting considerations from investigation cooperation to triple test criteria including flight risk, witness influence, and evidence tampering. Court found documentary evidence unlikely to be tampered, no flight risk demonstrated, and no witness influence potential. CMM's discretion in granting bail was properly exercised with no abuse of liberty shown or trial hampering evidenced, warranting dismissal.
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