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...
DSC denied the applicant's regular bail application. The court found that, notwithstanding the applicant's contention of custody prior to formal arrest, authorities furnished sufficient "reasons to believe", grounds of arrest and statutory compliance under the CGST provisions, and relied on the SC (LB) pronouncement that CrPC provisions apply to GST arrests and that a Commissioner may authorise arrest on recorded reasons even absent a completed assessment order. Investigations remain at a crucial stage; incriminating statements under s.70 and evidence of dual accounting and substantial alleged tax evasion raise real risks of evidence tampering and witness intimidation. Having considered the gravity of the allegations and investigative imperatives, the court held the applicant failed to make out entitlement to bail.
DSC denied the applicant's regular bail application. The court found that, notwithstanding the applicant's contention of custody prior to formal arrest, authorities furnished sufficient "reasons to believe", grounds of arrest and statutory compliance under the CGST provisions, and relied on the SC (LB) pronouncement that CrPC provisions apply to GST arrests and that a Commissioner may authorise arrest on recorded reasons even absent a completed assessment order. Investigations remain at a crucial stage; incriminating statements under s.70 and evidence of dual accounting and substantial alleged tax evasion raise real risks of evidence tampering and witness intimidation. Having considered the gravity of the allegations and investigative imperatives, the court held the applicant failed to make out entitlement to bail.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4800
Join Channel
TaxTMI 
