Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
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 4805
Join Channel
TaxTMI 
