Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4824 
Join Channel 
