Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
The HC granted bail to the applicant accused of GST evasion by claiming false input tax credit, an offence punishable with imprisonment up to five years and compoundable. The applicant provided an undertaking to cooperate with the investigation and expressed willingness to pay the compounding fee, including GST liability and penalty. Considering the applicant's lack of prior criminal record and prolonged incarceration since 18.06.2025, the court found sufficient grounds to enlarge him on bail without prejudice to the trial's merits. Bail was allowed on furnishing a personal bond and two sureties of like amount to the satisfaction of the concerned magistrate or court, subject to compliance with imposed conditions.
The HC granted bail to the applicant accused of GST evasion by claiming false input tax credit, an offence punishable with imprisonment up to five years and compoundable. The applicant provided an undertaking to cooperate with the investigation and expressed willingness to pay the compounding fee, including GST liability and penalty. Considering the applicant's lack of prior criminal record and prolonged incarceration since 18.06.2025, the court found sufficient grounds to enlarge him on bail without prejudice to the trial's merits. Bail was allowed on furnishing a personal bond and two sureties of like amount to the satisfaction of the concerned magistrate or court, subject to compliance with imposed conditions.
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