Condonation of delay in filing GSTR-3B returns and entitlement to Section 62 benefit results in withdrawal of assessments and revocation of attachment...
Penalty for estimation of income and disallowances for tax non-deduction clarified: estimation-based penalties not sustainable; additions without conc...
In a prosecution alleging fraudulent availment of ITC without actual movement of goods, the court assessed whether continued custody was justified in light of safeguards governing GST arrest and settled bail principles. Relying on binding precedent, it held that arrest must rest on recorded "reasons to believe" supported by material satisfying statutory conditions, and the arrestee must be furnished written grounds of arrest to enable an effective challenge and bail under constitutional and statutory protections. It further applied the test that severity alone cannot defeat bail and emphasised flight risk and witness tampering as key considerations. On the cumulative assessment, bail was granted subject to bonds and conditions. - HC
In a prosecution alleging fraudulent availment of ITC without actual movement of goods, the court assessed whether continued custody was justified in light of safeguards governing GST arrest and settled bail principles. Relying on binding precedent, it held that arrest must rest on recorded "reasons to believe" supported by material satisfying statutory conditions, and the arrestee must be furnished written grounds of arrest to enable an effective challenge and bail under constitutional and statutory protections. It further applied the test that severity alone cannot defeat bail and emphasised flight risk and witness tampering as key considerations. On the cumulative assessment, bail was granted subject to bonds and conditions. - HC
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