Reassessment under s.148A held valid; s.69 additions totaling Rs.7,00,000 deleted after acceptable contemporaneous explanations for property investmen...
Adjudication set aside; Rule 9 valuation based on internet engineer report quashed for Rule 3(4) non-compliance; Section 138B cross-examination requir...
HC granted regular bail to the Applicant, observing that he was arrested from his residence without prior service of summons or notice under s.41A CrPC or s.35 BNSS, and that the investigation against him is complete with the complaint already filed. The court applied established Apex Court principles for offences under s.132(1)(c),(f),(h) CGST Act, noting limited statutory maximum sentence, documentary nature of evidence, absence of criminal antecedents, custody since 04.06.2025, and negligible risk of tampering or witness influence. No extraordinary circumstances justified continued detention. Bail was allowed subject to compliance with the conditions imposed by the HC.
HC granted regular bail to the Applicant, observing that he was arrested from his residence without prior service of summons or notice under s.41A CrPC or s.35 BNSS, and that the investigation against him is complete with the complaint already filed. The court applied established Apex Court principles for offences under s.132(1)(c),(f),(h) CGST Act, noting limited statutory maximum sentence, documentary nature of evidence, absence of criminal antecedents, custody since 04.06.2025, and negligible risk of tampering or witness influence. No extraordinary circumstances justified continued detention. Bail was allowed subject to compliance with the conditions imposed by the HC.
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