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 allowed the applicant's regular bail application in a prosecution alleging fraudulent procurement of input tax credit via fictitious transactions, noting investigation is complete and a complaint is filed. The offence, punishable by up to five years' imprisonment, led to the applicant's arrest in December 2024 and continued custody; notwithstanding the Sessions Court's earlier denial, the HC, having perused the FIR and police papers, found bail exigible in view of the stage of proceedings, nature of allegations, and the applicant's role. Bail is granted subject to execution of a bail bond before the trial court having jurisdiction, which may, in its discretion, permit time to furnish a solvency certificate; petition disposed.
The HC allowed the applicant's regular bail application in a prosecution alleging fraudulent procurement of input tax credit via fictitious transactions, noting investigation is complete and a complaint is filed. The offence, punishable by up to five years' imprisonment, led to the applicant's arrest in December 2024 and continued custody; notwithstanding the Sessions Court's earlier denial, the HC, having perused the FIR and police papers, found bail exigible in view of the stage of proceedings, nature of allegations, and the applicant's role. Bail is granted subject to execution of a bail bond before the trial court having jurisdiction, which may, in its discretion, permit time to furnish a solvency certificate; petition disposed.
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