Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
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HC, exercising jurisdiction under Section 480(6) B.N.S.S., allowed the bail application of A v. State in an economic offence under Section 132(1)(b)(c)(f)(l) of the 2017 Act, a non-bailable offence triable by Magistrate. The petitioner had been in custody since 03.06.2024 and cognizance was taken on 01.02.2025, with only partial examination of three out of ten witnesses and no delay attributable to the accused. Noting the constitutional mandate of Article 21 and the procedural safeguard against undue trial delay, as well as the absence of recorded reasons by the trial court justifying continued incarceration, HC invoked Section 480(6) B.N.S.S. and directed that the petitioner be enlarged on bail, subject to usual conditions.
HC, exercising jurisdiction under Section 480(6) B.N.S.S., allowed the bail application of A v. State in an economic offence under Section 132(1)(b)(c)(f)(l) of the 2017 Act, a non-bailable offence triable by Magistrate. The petitioner had been in custody since 03.06.2024 and cognizance was taken on 01.02.2025, with only partial examination of three out of ten witnesses and no delay attributable to the accused. Noting the constitutional mandate of Article 21 and the procedural safeguard against undue trial delay, as well as the absence of recorded reasons by the trial court justifying continued incarceration, HC invoked Section 480(6) B.N.S.S. and directed that the petitioner be enlarged on bail, subject to usual conditions.
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