Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
Grant of anticipatory bail to an accused for alleged wrongful utilisation of input tax credit was ordered; custodial interrogation was declined because detention would adversely affect business and the alleged amount (~Rs.10 Crores) attracts a maximum five-year sentence, while compounding of offences remains available, so prosecution may be avoidable. Bail was permitted under the courts inherent powers subject to furnishing of bond and compliance with specified restrictive and cooperative conditions. The court noted double jeopardy concerns and recorded the possibility of compounding without directing custody.
Grant of anticipatory bail to an accused for alleged wrongful utilisation of input tax credit was ordered; custodial interrogation was declined because detention would adversely affect business and the alleged amount (~Rs.10 Crores) attracts a maximum five-year sentence, while compounding of offences remains available, so prosecution may be avoidable. Bail was permitted under the courts inherent powers subject to furnishing of bond and compliance with specified restrictive and cooperative conditions. The court noted double jeopardy concerns and recorded the possibility of compounding without directing custody.
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