Maintainability of a Section 7 insolvency petition against a financial service provider denied; appeal dismissed for non maintainability and complex d...
Provisional attachment under Prevention of Money Laundering Act requires exhaustion of statutory remedies; impugned order set aside, appeal to tribuna...
Restoration of property under Prevention of Money Laundering Act after attachment dispute rendered academic; possession directed to successful resolut...
Goods Transport Agency services via e commerce portals: consignment note creates custody and liability and enables exemption for unregistered recipien...
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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