Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Anticipatory bail was sought for alleged fraudulent availment and passing of fake input tax credit without actual supply, attracting offences under s.132(1)(b) and (c) CGST Act for amounts exceeding the statutory threshold. The court held there is no statutory bar on pre-arrest bail under the CGST Act, and although the allegation concerns an economic offence, the maximum prescribed punishment is five years and the offences are compoundable under s.138, indicating custody is not sine qua non. As custodial interrogation was neither warranted nor contemplated, and cooperation could secure necessary information, anticipatory bail was granted subject to conditions. - HC
Anticipatory bail was sought for alleged fraudulent availment and passing of fake input tax credit without actual supply, attracting offences under s.132(1)(b) and (c) CGST Act for amounts exceeding the statutory threshold. The court held there is no statutory bar on pre-arrest bail under the CGST Act, and although the allegation concerns an economic offence, the maximum prescribed punishment is five years and the offences are compoundable under s.138, indicating custody is not sine qua non. As custodial interrogation was neither warranted nor contemplated, and cooperation could secure necessary information, anticipatory bail was granted subject to conditions. - HC
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