Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
The HC granted anticipatory bail to the applicants in a GST-related prosecution alleging fraudulent invoicing, falsified e-way bills and wrongful Input Tax Credit claims, holding custodial interrogation unwarranted at this stage. The court found the investigation rested predominantly on documentary and digital records-including GST returns, invoices, e-way bills, toll data and seized financial records-which have already been taken into custody by authorities, and the prosecution failed to demonstrate any specific necessity for detention to secure evidence. Applying the principle that grant of anticipatory bail depends on case facts, the HC allowed anticipatory bail subject to conditions, observing that investigation can proceed effectively without custodial interrogation.
The HC granted anticipatory bail to the applicants in a GST-related prosecution alleging fraudulent invoicing, falsified e-way bills and wrongful Input Tax Credit claims, holding custodial interrogation unwarranted at this stage. The court found the investigation rested predominantly on documentary and digital records-including GST returns, invoices, e-way bills, toll data and seized financial records-which have already been taken into custody by authorities, and the prosecution failed to demonstrate any specific necessity for detention to secure evidence. Applying the principle that grant of anticipatory bail depends on case facts, the HC allowed anticipatory bail subject to conditions, observing that investigation can proceed effectively without custodial interrogation.
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