Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
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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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