Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
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Regular bail under the PMLA was sought on allegations that the accused was the ultimate beneficiary of a well-orchestrated fraud involving diversion and layering of public funds causing major loss to public sector banks. The Court held that bail must turn on case-specific assessment of gravity, prescribed sentence, and the object of the special statute, and that economic offences cannot be mechanically grouped to deny bail. It further held that Article 21's guarantee of speedy trial applies irrespective of the offence's seriousness; here, trial delay was attributable to the prosecution's challenge and consequent stay, not the accused, and alleged dissipation of proceeds was unsupported by material. Regular bail was granted. - SC
Regular bail under the PMLA was sought on allegations that the accused was the ultimate beneficiary of a well-orchestrated fraud involving diversion and layering of public funds causing major loss to public sector banks. The Court held that bail must turn on case-specific assessment of gravity, prescribed sentence, and the object of the special statute, and that economic offences cannot be mechanically grouped to deny bail. It further held that Article 21's guarantee of speedy trial applies irrespective of the offence's seriousness; here, trial delay was attributable to the prosecution's challenge and consequent stay, not the accused, and alleged dissipation of proceeds was unsupported by material. Regular bail was granted. - SC
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