The Court granted bail noting that the case was based on documentary evidence and no custodial remand was sought. It held that continued detention was not necessary where the accused could cooperate during trial.
The court denied bail after finding that the applicant’s involvement in the alleged GST fraud could not be ruled out based on investigation records. The ruling highlights that prima facie evidence and seriousness of allegations outweigh claims of false implication at the bail stage.
The judgment reiterates that additions under Section 68 cannot be based on presumptions or suspicion without supporting evidence. It held that the Assessing Officer must bring material on record before rejecting explanations.
The Court held that Section 107(11) expressly prohibits remand to the adjudicating authority. The appellate authority must decide the case within prescribed options.
The issue involved denial of a request to summon financial records in a domestic violence proceeding. The Court set aside the order and directed reconsideration after examining ITRs showing actual income.
The case examined whether separate penalties under CGST and SGST were permissible. The Court ruled such imposition unjustified and restricted the penalty to ₹25,000.
The Court set aside cancellation of GST registration as the notice failed to specify the proper officer and lacked legal validity. It held that such defects violate principles of natural justice.
The issue was whether parents-in-law can claim maintenance from a daughter-in-law. The Court held that the law does not include parents-in-law within eligible categories. The key takeaway is that maintenance rights are strictly limited to statutory provisions.
The issue involved cancellation of GST registration without proof of proper service of notice. The Court held the order invalid and remanded the matter for fresh consideration.
The court held that issuing multiple demand notices for a single adjudication order is improper. It directed issuance of a composite notice to enable a single appeal.
