Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnis...
Regular bail under the PMLA was considered on whether continued custody was necessary and proportionate despite Section 45 rigour. The court held that non-issuance of Section 50 summons, though not a statutory precondition to arrest, is a substantive safeguard; its omission, coupled with a largely document/digital investigation with statements and seizures already secured, undercut any demonstrated need for custodial interrogation, making further incarceration disproportionate. The court also treated selective arrest and parity as relevant: similarly or more culpable co-accused were on bail and no distinguishing features were shown to justify unequal treatment. Applying Article 21, bail was granted with stringent conditions. - HC
Regular bail under the PMLA was considered on whether continued custody was necessary and proportionate despite Section 45 rigour. The court held that non-issuance of Section 50 summons, though not a statutory precondition to arrest, is a substantive safeguard; its omission, coupled with a largely document/digital investigation with statements and seizures already secured, undercut any demonstrated need for custodial interrogation, making further incarceration disproportionate. The court also treated selective arrest and parity as relevant: similarly or more culpable co-accused were on bail and no distinguishing features were shown to justify unequal treatment. Applying Article 21, bail was granted with stringent conditions. - HC
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