Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
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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