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      No binding conflict existed among the cited Single Bench orders...

      No matter-of-right conversion of non-bailable warrants was established; fact-specific precedents created no conflict for Larger Bench review.

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      GSTApril 18, 2026Case LawsHC
      No binding conflict existed among the cited Single Bench orders on conversion of non-bailable warrants into bailable warrants, because each was decided on its own facts and none laid down a rule that an accused in an economic or heinous offence has a matter-of-right entitlement to conversion. One case concerned only the validity of non-bailable warrants and refusal of interim stay, another upheld refusal of conversion on its facts, and a third granted conversion through inherent jurisdiction on the overall circumstances. As no ratio emerged to require reference to a Larger Bench, the reference was left unanswered and the learned Single Judge was directed to decide the matter on its merits.

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      ActsIncome Tax