Condonation of Delay: Tribunal directed condonation where rectification proceedings were pursued, ordering merits adjudication after opportunity to be...
Restriction of Input Tax Credit under Rule 86A applies only to fraudulently or ineligible availed credit; mere wrongful recipient availment is insuffi...
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Prolonged pre-trial custody in an NDPS case entitled the appellant to parity-based bail because an identically situated co-accused travelling with the appellant had already been released; bail was therefore granted. Bail is subject to stringent conditions to be fixed by the trial court, including surrender of passport and cooperation in trial. Trial courts must inform accused of the right to legal representation and availability of legal aid, record the offer and the accused's response, and note actions taken before witness examination. Observations are limited to bail and do not determine trial merits.
Prolonged pre-trial custody in an NDPS case entitled the appellant to parity-based bail because an identically situated co-accused travelling with the appellant had already been released; bail was therefore granted. Bail is subject to stringent conditions to be fixed by the trial court, including surrender of passport and cooperation in trial. Trial courts must inform accused of the right to legal representation and availability of legal aid, record the offer and the accused's response, and note actions taken before witness examination. Observations are limited to bail and do not determine trial merits.
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