Compulsorily convertible debentures remain debt before conversion, preventing transfer-pricing and interest-deduction disallowances on the stated fact...
Stock-in-trade transfer taxability follows possession and consideration, not later conveyance registration, limiting deemed-value provisions to the ac...
Alternative statutory remedy under GST bars writ challenge where classification, notice variance, and hearing disputes require factual appellate revie...
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Regular bail in an alleged fraudulent input tax credit offence under the CGST Act was granted after the charge sheet was filed. Continued pre-trial detention was considered unnecessary because the accused had remained in custody, no flight risk or criminal antecedents were shown, further custodial detention was not required, and the maximum punishment was five years. Bail was subject to stringent conditions requiring cooperation in the ongoing investigation and trial involving co-accused, attendance, and non-interference with proceedings.
Regular bail in an alleged fraudulent input tax credit offence under the CGST Act was granted after the charge sheet was filed. Continued pre-trial detention was considered unnecessary because the accused had remained in custody, no flight risk or criminal antecedents were shown, further custodial detention was not required, and the maximum punishment was five years. Bail was subject to stringent conditions requiring cooperation in the ongoing investigation and trial involving co-accused, attendance, and non-interference with proceedings.
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