Charity-run tree plantation and maintenance for environmental preservation qualifies as "charitable activity", making supplies GST-exempt under Notifi...
Drawings/designs supply and erection supervision fees from German contractor: designs non-taxable; supervision taxed as FTS/PE depending on six-month ...
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In a second bail application arising from alleged GST fraud involving fake registrations and invoices to pass on ineligible ITC, the court examined the legality of arrest under s. 35(3) BNSS. The notice directed the accused to appear at 4:15 PM on a specified date, but the arrest memo recorded arrest at 11:45 AM on the same day; the investigating officer admitted a date error in the notice. Since the accused was arrested before the time fixed for appearance, there was no effective compliance with s. 35(3), rendering the arrest infirm. Consequently, bail was granted. - HC
In a second bail application arising from alleged GST fraud involving fake registrations and invoices to pass on ineligible ITC, the court examined the legality of arrest under s. 35(3) BNSS. The notice directed the accused to appear at 4:15 PM on a specified date, but the arrest memo recorded arrest at 11:45 AM on the same day; the investigating officer admitted a date error in the notice. Since the accused was arrested before the time fixed for appearance, there was no effective compliance with s. 35(3), rendering the arrest infirm. Consequently, bail was granted. - HC
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