Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
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The HC granted regular bail to the applicants accused of creating and managing fake firms to wrongfully claim input tax credit. The offences are triable by a Magistrate with a maximum punishment of five years' imprisonment. The applicants had already spent approximately seven months in judicial custody. The investigation was complete, but charges had not yet been framed, and the trial had not commenced. Prosecution witnesses were official and unlikely to be influenced. Considering the trial's probable delay and the lack of utility in continued detention, the court allowed bail without expressing any opinion on the case's merits. The applicants were ordered released upon furnishing bail and surety bonds to the trial court's satisfaction.
The HC granted regular bail to the applicants accused of creating and managing fake firms to wrongfully claim input tax credit. The offences are triable by a Magistrate with a maximum punishment of five years' imprisonment. The applicants had already spent approximately seven months in judicial custody. The investigation was complete, but charges had not yet been framed, and the trial had not commenced. Prosecution witnesses were official and unlikely to be influenced. Considering the trial's probable delay and the lack of utility in continued detention, the court allowed bail without expressing any opinion on the case's merits. The applicants were ordered released upon furnishing bail and surety bonds to the trial court's satisfaction.
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