Concurrent anticipatory-bail jurisdiction permits applications before either forum, while secured evidence may negate custodial interrogation in GST e...
Transfer Pricing Officer jurisdiction is transaction-specific, excluding permanent establishment determinations and requiring independent assessment o...
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Input tax credit of a registered purchaser cannot ordinarily be denied merely because the supplier later becomes non-existent or defaults, where the purchaser holds valid registration, invoices, banking-channel payment evidence and filed returns, unless fraud or collusion is established. Documentary proof of actual receipt of goods and absence of prima facie collusion ordinarily make custodial interrogation unnecessary. Arrest for cognizable CGST offences requires the Commissioner's recorded reasons to believe, based on material satisfying statutory conditions rather than suspicion alone. Anticipatory bail in alleged wrongful input tax credit availment was granted subject to cooperation, document production and other safeguards.
Input tax credit of a registered purchaser cannot ordinarily be denied merely because the supplier later becomes non-existent or defaults, where the purchaser holds valid registration, invoices, banking-channel payment evidence and filed returns, unless fraud or collusion is established. Documentary proof of actual receipt of goods and absence of prima facie collusion ordinarily make custodial interrogation unnecessary. Arrest for cognizable CGST offences requires the Commissioner's recorded reasons to believe, based on material satisfying statutory conditions rather than suspicion alone. Anticipatory bail in alleged wrongful input tax credit availment was granted subject to cooperation, document production and other safeguards.
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