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Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
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The HC allowed the applicant's prayer for regular bail and ordered release on bail subject to specified conditions to be observed pending investigation and trial. The court found arrest dated 26.08.2025 occurred without requisite subjective satisfaction and absent the statutory "reason to believe" under s.69 CGST Act. The court recorded that substantial investigation is complete, no prior criminal antecedents exist, no risk of absconding or tampering with evidence is shown, and the applicant lodged a payment of Rs.84,00,000 with the GST Department (receipt taken on record). In light of these factors, bail was granted on terms tailored to safeguard the investigatory process and prosecution.
The HC allowed the applicant's prayer for regular bail and ordered release on bail subject to specified conditions to be observed pending investigation and trial. The court found arrest dated 26.08.2025 occurred without requisite subjective satisfaction and absent the statutory "reason to believe" under s.69 CGST Act. The court recorded that substantial investigation is complete, no prior criminal antecedents exist, no risk of absconding or tampering with evidence is shown, and the applicant lodged a payment of Rs.84,00,000 with the GST Department (receipt taken on record). In light of these factors, bail was granted on terms tailored to safeguard the investigatory process and prosecution.
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