Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
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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