The Telangana High Court granted anticipatory bail to a Chartered Accountant accused in a share transfer fraud case, observing that the evidence was primarily documentary in nature. The Court held that custodial interrogation was not necessary in the circumstances.
The Delhi High Court held that the scope of Section 311 Cr.P.C. is wide and extends to documentary evidence in addition to oral testimony. The provision can be used whenever the evidence is essential for a just decision.
The Madras High Court held that prosecution under Section 276CC was invalid because the Assistant Commissioner lacked jurisdiction over the assessee’s case. In absence of a transfer order under Section 127, the complaint was held unsustainable.
The Himachal Pradesh High Court set aside a GST order involving alleged wrongful ITC availment of over ₹17.67 crore because the adjudicating authority failed to consider an audit report relied upon by the petitioner.
The Telangana High Court permitted the taxpayer to file a fresh application for revocation of cancelled GST registration after earlier rejection for non-filing of reply. The authority was directed to consider the request after granting an opportunity of hearing.
The Telangana High Court set aside the rejection of a GST revocation application that was dismissed for failure to reply within the stipulated time. The Court directed the authority to provide another opportunity to submit a response and decide the matter afresh.
The Telangana High Court permitted the taxpayer to file a physical application for revocation of cancelled GST registration after the GST portal blocked delayed online filing.
The Telangana High Court permitted the taxpayer to file a physical application for revocation of cancelled GST registration after the GST portal blocked delayed online filing.
The Telangana High Court permitted the taxpayer to submit a physical application for revocation of cancelled GST registration after the GST portal blocked delayed online filing. The authority was directed to consider and decide the application within three weeks.
The Telangana High Court permitted the taxpayer to file a physical application for revocation of cancelled GST registration after the GST portal blocked online filing due to limitation.
