Relying on Supreme Court precedents, the Court held that economic offences involving public money cannot be quashed unless no offence is disclosed. The petition was dismissed for lack of exceptional grounds.
The High Court granted anticipatory bail in a GST fraud case, noting that the allegations were primarily supported by documentary and digital evidence already seized. Custodial interrogation was found unnecessary.
The High Court denied bail, citing the applicant’s significant and instrumental role in the alleged bribery conspiracy. Prior rejection and gravity of offence weighed against release.
The High Court held that TCS under Section 206C(1C) applies only to lease or licence holders paying royalty, not to offenders paying compounding fines. ITAT’s demand of TCS, interest, and penalty was set aside.
The Court declined bail after finding prima facie material showing active involvement in an alleged illegal coal levy network. The ruling underscores a stricter approach to bail in serious economic offences.
The Court refused to entertain a writ against a GST adjudication order, holding that a statutory appeal was available. The ruling reiterates that writ jurisdiction will not be exercised when an effective alternative remedy exists.
The court held that additions for excess stock and cash cannot be sustained when based solely on a survey statement under Section 133A, reaffirming that such statements lack conclusive evidentiary value.
The issue was whether the appellate authority relied on fresh evidence without following Rule 46A. The High Court upheld deletion of the addition, holding that all documents were already on record before the Assessing Officer.
The Court held that allegations were based on documents already seized, making custodial interrogation unnecessary. Anticipatory bail was granted considering the nature of evidence and limited statutory punishment.
Chhattisgarh High Court allows the bail application in Rs. 4000 Crore liquor scam case in the absence of any distinguishing material against the applicant. Accordingly, the present bail application is allowed.
