Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Entitlement to regular bail in alleged fraudulent availment of input tax credit was allowed where the court found that allegations were documentary, records were already with the department, and further custodial interrogation would be purposeless; the petitioner had been detained since 03.11.2025 and trial was likely to be protracted given voluminous documents. The offences are magistrate-triable with limited sentences; precedents on similar bail grants and the protection of personal liberty informed the exercise of discretion. Bail was granted subject to furnishing bonds and the trial court was directed to proceed expeditiously; no opinion was expressed on merits.
Entitlement to regular bail in alleged fraudulent availment of input tax credit was allowed where the court found that allegations were documentary, records were already with the department, and further custodial interrogation would be purposeless; the petitioner had been detained since 03.11.2025 and trial was likely to be protracted given voluminous documents. The offences are magistrate-triable with limited sentences; precedents on similar bail grants and the protection of personal liberty informed the exercise of discretion. Bail was granted subject to furnishing bonds and the trial court was directed to proceed expeditiously; no opinion was expressed on merits.
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