Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation an...
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HC granted bail to the accused in respect of alleged offences under clauses (b), (c), (f) and (l) of Section 132(1) of the CGST Act, which attract maximum imprisonment of five years and fine. The Court observed the prosecution case is documentary and electronic, the allegations of wrongful availment/passing of ITC totalling Rs.23.66 crore remain to be proved, and prolonged pre-trial detention (in custody since 28.01.2025) is unwarranted given the right to speedy trial and the principle that bail is the norm. Bail was allowed subject to furnishing bail/surety bonds to the satisfaction of the trial Court/Duty Magistrate and compliance with imposed conditions.
HC granted bail to the accused in respect of alleged offences under clauses (b), (c), (f) and (l) of Section 132(1) of the CGST Act, which attract maximum imprisonment of five years and fine. The Court observed the prosecution case is documentary and electronic, the allegations of wrongful availment/passing of ITC totalling Rs.23.66 crore remain to be proved, and prolonged pre-trial detention (in custody since 28.01.2025) is unwarranted given the right to speedy trial and the principle that bail is the norm. Bail was allowed subject to furnishing bail/surety bonds to the satisfaction of the trial Court/Duty Magistrate and compliance with imposed conditions.
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