Composite residential flat exemption upheld where supplementary agreement merged adjoining units and additional evidence supported the taxpayer's inve...
Urgent interim relief exception permits commercial suit without pre-institution mediation where immediate disclosure and asset protection are genuinel...
Anticipatory bail was refused in a CGST fake-invoice and fraudulent input tax credit investigation, as the HC found prima facie material showing an organised economic offence and the applicants' central role in it. The Court relied on bank records, GST portal material and electronic communications, not merely witness statements, to conclude that one applicant led GST operations and finances while the other facilitated circulation of invoices. Emphasising that economic offences require stricter scrutiny and that non-compoundable GST offences reflect legislative seriousness, the Court held that ongoing investigation and possible custodial interrogation justified denial of pre-arrest protection.
Anticipatory bail was refused in a CGST fake-invoice and fraudulent input tax credit investigation, as the HC found prima facie material showing an organised economic offence and the applicants' central role in it. The Court relied on bank records, GST portal material and electronic communications, not merely witness statements, to conclude that one applicant led GST operations and finances while the other facilitated circulation of invoices. Emphasising that economic offences require stricter scrutiny and that non-compoundable GST offences reflect legislative seriousness, the Court held that ongoing investigation and possible custodial interrogation justified denial of pre-arrest protection.
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