Case Law Details
Case Name : Paresh Nathalal Chauhan Vs State of Gujarat (Supreme Court of India)
Related Assessment Year :
Courts :
Supreme Court of India
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Paresh Nathalal Chauhan Vs State of Gujarat (Supreme Court)
Taxpayer cannot be detained for indefinite period for alleged tax evasion where investigation is pending
The Hon’ble Supreme Court of India in Paresh Nathalal Chauhan v. The State of Gujarat & Anr. [SLP (Crl) No. 009458 – 009459/2021, Criminal Appeal Nos.164-165/2022 dated February 01, 2022] granted bail to a person accused of tax evasion. Held that, assessee cannot be detained for indefinite period of time when the maximum sentence for such offence is 5 years and investigation w.r.t. the same is still pending.
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