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 DSC refused bail to Accused A in a prosecution under Sections 132(1)(b), (c) and (i) of the CGST Act, 2017, arising from an alleged large-scale fraudulent generation, claim and transmission of Input Tax Credit and refund claims approximating Rs.29.81 crore through nongenuine supplier firms. The court found material indicating fabrication of firms, misuse of identity documents, filing of a refund application on behalf of Firm X without authorization, abscondence to the USA, recurrent change of residence and alteration of personal identifiers, and earlier proclamation as a fugitive, collectively demonstrating strong grounds to believe culpability and high flight risk. In view of the gravity of the economic offence and governing precedents, bail was denied.
The DSC refused bail to Accused A in a prosecution under Sections 132(1)(b), (c) and (i) of the CGST Act, 2017, arising from an alleged large-scale fraudulent generation, claim and transmission of Input Tax Credit and refund claims approximating Rs.29.81 crore through nongenuine supplier firms. The court found material indicating fabrication of firms, misuse of identity documents, filing of a refund application on behalf of Firm X without authorization, abscondence to the USA, recurrent change of residence and alteration of personal identifiers, and earlier proclamation as a fugitive, collectively demonstrating strong grounds to believe culpability and high flight risk. In view of the gravity of the economic offence and governing precedents, bail was denied.
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