Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
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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.
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