Pre-amendment reassessment limitation bars late notices under the preserved regime, invalidating consequential reassessment for affected earlier asses...
Cash-sales explanations for bank deposits require documentary reconciliation; reassessment notice survived where effective response time was available...
Functional comparability in transfer pricing prevents ad hoc arm's length adjustments where functions, assets, risks and reliable comparables are unes...
Regular bail was granted in a GST prosecution because continued custody was found inconsistent with Article 21 in the circumstances of the case. The High Court noted that the offence was triable by a Magistrate, carried a maximum sentence of five years, cognizance had already been taken, the prosecution rested mainly on documentary evidence, no other case was attributed to the accused, and ten witnesses remained, indicating that trial would take time. On that basis, further incarceration was held to offend the right to a speedy trial. Bail was made subject to conditions to be fixed by the trial court or Duty Magistrate, with liberty to seek cancellation for breach.
Regular bail was granted in a GST prosecution because continued custody was found inconsistent with Article 21 in the circumstances of the case. The High Court noted that the offence was triable by a Magistrate, carried a maximum sentence of five years, cognizance had already been taken, the prosecution rested mainly on documentary evidence, no other case was attributed to the accused, and ten witnesses remained, indicating that trial would take time. On that basis, further incarceration was held to offend the right to a speedy trial. Bail was made subject to conditions to be fixed by the trial court or Duty Magistrate, with liberty to seek cancellation for breach.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
