Managerial remuneration disallowance under s.40A(2)(b) challenged over alleged tax-avoidance; appellate decision restored deletion of addition for dir...
Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
Custodial detention and bail in economic offences focusing on large-scale Input Tax Credit fraud: court emphasises that systematic tax evasion via creation of non-existent firms, issuance of fake invoices and fraudulent availment of ITC constitutes grave economic offence; reasoning rests on material from GSTN analytics, e-way bills, banking and electronic evidence showing a structured, premeditated scheme causing substantial public revenue loss, and allegations of effective control by the petitioner. The risk that release may enable tampering with digital and documentary evidence or influencing witnesses weighed against personal liberty, resulting in refusal of bail.
Custodial detention and bail in economic offences focusing on large-scale Input Tax Credit fraud: court emphasises that systematic tax evasion via creation of non-existent firms, issuance of fake invoices and fraudulent availment of ITC constitutes grave economic offence; reasoning rests on material from GSTN analytics, e-way bills, banking and electronic evidence showing a structured, premeditated scheme causing substantial public revenue loss, and allegations of effective control by the petitioner. The risk that release may enable tampering with digital and documentary evidence or influencing witnesses weighed against personal liberty, resulting in refusal of bail.
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