Assessment time-barred u/s 153 due to missing competent-authority reference for Singapore exchange of information; assessment disallowed as barred by ...
Imported menthol-scented sweet supari classification dispute: seizure quashed, release for home consumption subject to duty bond; bank guarantee refus...
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Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
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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