Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
High Court considered enlargement on bail for a foreign national accused of tax evasion; offence is triable by a Magistrate with a maximum sentence of five years. The court found documentary and electronic evidence present but no convincing material of a real risk of tampering, and noted immigration status (expired visa with pending extension) and family circumstances. Having balanced these factors and the nature of the offence, the court granted bail subject to verification of identity, status and residential proof of sureties by the trial court and warned that breach of conditions would permit bail cancellation and remand.
High Court considered enlargement on bail for a foreign national accused of tax evasion; offence is triable by a Magistrate with a maximum sentence of five years. The court found documentary and electronic evidence present but no convincing material of a real risk of tampering, and noted immigration status (expired visa with pending extension) and family circumstances. Having balanced these factors and the nature of the offence, the court granted bail subject to verification of identity, status and residential proof of sureties by the trial court and warned that breach of conditions would permit bail cancellation and remand.
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