Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Regular bail was sought in a case alleging a large illegal liquor syndicate causing loss to the exchequer. The applicant was neither named in the FIR nor attributed any direct or overt role, and the prosecution case against the applicant rested mainly on Section 161 Cr.P.C. statements and inferred association, requiring trial-level appreciation of evidence; such evaluation is impermissible at the bail stage, which cannot become a mini-trial. As the investigation was substantially complete, custodial interrogation was unnecessary and the material was largely documentary and already secured, continued incarceration served no investigational purpose. Bail granted to a similarly placed co-accused attracted parity. The applicant was enlarged on regular bail subject to conditions. - HC
Regular bail was sought in a case alleging a large illegal liquor syndicate causing loss to the exchequer. The applicant was neither named in the FIR nor attributed any direct or overt role, and the prosecution case against the applicant rested mainly on Section 161 Cr.P.C. statements and inferred association, requiring trial-level appreciation of evidence; such evaluation is impermissible at the bail stage, which cannot become a mini-trial. As the investigation was substantially complete, custodial interrogation was unnecessary and the material was largely documentary and already secured, continued incarceration served no investigational purpose. Bail granted to a similarly placed co-accused attracted parity. The applicant was enlarged on regular bail subject to conditions. - HC
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