Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Regular bail was granted in a GST fraud prosecution after the HC found, on a prima facie assessment of the FIR allegations and without examining the evidence in detail, that the applicant was a fit case for exercise of bail discretion. The Court accepted the role-based and nature-of-allegation submission and ordered release on bail subject to execution of a bond and surety on terms fixed by the trial court.
Regular bail was granted in a GST fraud prosecution after the HC found, on a prima facie assessment of the FIR allegations and without examining the evidence in detail, that the applicant was a fit case for exercise of bail discretion. The Court accepted the role-based and nature-of-allegation submission and ordered release on bail subject to execution of a bond and surety on terms fixed by the trial court.
Note: It is a system-generated summary and is for quick reference only.