Delayed judgment pronouncement alone does not invalidate Tribunal orders, while rectification cannot reopen evidence or negate confiscation-related pe...
Agricultural-land reinvestment qualifies when transfer consideration precedes replacement purchase, while unexamined claims may be reassessed on escap...
Bona fide public fixed-deposit explanations prevent concealment penalties where unexplained-credit additions lack independent evidence of undisclosed ...
Bail in a CGST prosecution involving alleged diversion of online-gaming merchant funds was granted because pre-conviction detention is not punitive and must secure attendance at trial. Completed investigation, filing of the complaint, documentary evidence, Magistrate-triable offences, and absence of criminal antecedents or material showing witness tampering, flight risk, repeat offending, or exceptional circumstances meant continued custody was unjustified. Delay likely to prevent trial completion within a reasonable time further supported release, subject to attendance and non-interference safeguards.
Bail in a CGST prosecution involving alleged diversion of online-gaming merchant funds was granted because pre-conviction detention is not punitive and must secure attendance at trial. Completed investigation, filing of the complaint, documentary evidence, Magistrate-triable offences, and absence of criminal antecedents or material showing witness tampering, flight risk, repeat offending, or exceptional circumstances meant continued custody was unjustified. Delay likely to prevent trial completion within a reasonable time further supported release, subject to attendance and non-interference safeguards.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4905 
