Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Anticipatory bail was sought apprehending arrest for alleged offences under s.132 of the Central/Gujarat GST Acts pursuant to summons under s.70. The court held that the core allegation of tax evasion pertained to the applicant's client firms, whereas the applicant, being only a chartered accountant maintaining/auditing accounts, was not engaged in supply/manufacture/trade and could not be treated as the person liable to pay GST for any alleged evasion by those firms; statutory recovery mechanisms apply against the liable taxable persons. Applying the liberal and fact-specific discretion under s.438 CrPC, anticipatory bail was granted subject to bond/surety and conditions. - DSC
Anticipatory bail was sought apprehending arrest for alleged offences under s.132 of the Central/Gujarat GST Acts pursuant to summons under s.70. The court held that the core allegation of tax evasion pertained to the applicant's client firms, whereas the applicant, being only a chartered accountant maintaining/auditing accounts, was not engaged in supply/manufacture/trade and could not be treated as the person liable to pay GST for any alleged evasion by those firms; statutory recovery mechanisms apply against the liable taxable persons. Applying the liberal and fact-specific discretion under s.438 CrPC, anticipatory bail was granted subject to bond/surety and conditions. - DSC
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TaxTMI 
TaxTMI 
of 4915 
