Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
The HC allowed the petitioner's bail application and directed release on regular bail, recognizing offences alleged under s.132(1)(b),(c) CGST Act (punishable up to five years) but noting these offences are compoundable under s.138. The court observed that the accused's liability and quantum of tax evasion remain subject to assessment/adjudication by the competent authority and that evidence is primarily documentary/electronic, diminishing risk of witness tampering. In the absence of any claim for custodial interrogation, continued detention was held unjustified. The petitioner was ordered released on furnishing personal bond and two sureties of like amount to the satisfaction of the concerned court/duty magistrate and compliance with stipulated conditions.
The HC allowed the petitioner's bail application and directed release on regular bail, recognizing offences alleged under s.132(1)(b),(c) CGST Act (punishable up to five years) but noting these offences are compoundable under s.138. The court observed that the accused's liability and quantum of tax evasion remain subject to assessment/adjudication by the competent authority and that evidence is primarily documentary/electronic, diminishing risk of witness tampering. In the absence of any claim for custodial interrogation, continued detention was held unjustified. The petitioner was ordered released on furnishing personal bond and two sureties of like amount to the satisfaction of the concerned court/duty magistrate and compliance with stipulated conditions.
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