Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
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The HC dismissed the second bail application filed under sections 132(1)(c) and 132(1)(i) of the CGST Act, noting that the first bail application was not pressed after the applicant failed to comply with a prior court order to appear before the concerned court within two weeks. The court observed that the applicant remains out of custody and has flouted the consent order dated 2.1.2023. Given the applicant's non-compliance and absence from custody, the HC found no grounds to entertain the bail application on merit and consequently dismissed the second bail plea as devoid of merit.
The HC dismissed the second bail application filed under sections 132(1)(c) and 132(1)(i) of the CGST Act, noting that the first bail application was not pressed after the applicant failed to comply with a prior court order to appear before the concerned court within two weeks. The court observed that the applicant remains out of custody and has flouted the consent order dated 2.1.2023. Given the applicant's non-compliance and absence from custody, the HC found no grounds to entertain the bail application on merit and consequently dismissed the second bail plea as devoid of merit.
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