Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
The HC granted regular bail to the petitioners charged under Section 132 of the CGST Act, rejecting the denial of bail solely due to pending investigation against co-accused. The Court emphasized that bail decisions must be individualized, considering the accused's specific role, nature of accusations, evidence, and other relevant factors. The petitioners demonstrated clean antecedents, cooperation with the investigation, and the evidence primarily consisted of documentary and electronic material already with the agency. Consequently, the petitioners were ordered released on furnishing bail bonds/surety bonds to the satisfaction of the trial court, subject to compliance with imposed conditions. The ruling reaffirmed that bail cannot be withheld merely because investigations continue against others implicated in the same complaint.
The HC granted regular bail to the petitioners charged under Section 132 of the CGST Act, rejecting the denial of bail solely due to pending investigation against co-accused. The Court emphasized that bail decisions must be individualized, considering the accused's specific role, nature of accusations, evidence, and other relevant factors. The petitioners demonstrated clean antecedents, cooperation with the investigation, and the evidence primarily consisted of documentary and electronic material already with the agency. Consequently, the petitioners were ordered released on furnishing bail bonds/surety bonds to the satisfaction of the trial court, subject to compliance with imposed conditions. The ruling reaffirmed that bail cannot be withheld merely because investigations continue against others implicated in the same complaint.
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