Punjab and Haryana High Court granted bail to the person accused in matter of bogus firms and passing of fraudulent Input Tax Credit under GST since claims are yet to be proved and accused has been in prolonged custody.
The Court held that further custody was unnecessary as allegations of fraudulent ITC were yet to be adjudicated and evidence was documentary. Bail was granted with conditions.
Since prolonged detention of assessees accused of ITC fraud was unjustified, given the documentary nature of evidence and completion of investigation. Applying the settled principle that bail is the rule and jail the exception
The Punjab and Haryana High Court dismissed a plea challenging Sections 69 and 132 of the HGST Act, citing the Supreme Court’s decision in Radhika Agarwal upholding the validity of GST arrest provisions.
The Punjab and Haryana High Court granted conditional bail to Rohit, the prime accused in a massive GST fraud involving a forged Commissioner’s signature to illegally withdraw Rs. 3.29 crore in credit, citing pre-trial custody duration.
Amit Kumar Singal Vs Central Bureau of Investigation (Panjab & Haryana High Court) The Punjab & Haryana High Court clarifies the law on direct bail pleas under Section 439 CrPC. Learn why an accused must show “exceptional circumstances” to bypass the Sessions Court, as ruled in a recent CBI bribery case. Bypassing Lower Courts for […]
The Punjab & Haryana High Court has dismissed a petition challenging SARFAESI notices, directing the petitioner to use the alternative remedy available with the DRT and DRAT.
The Punjab & Haryana High Court quashed a Section 148 income tax notice issued by a Jurisdictional Assessing Officer, citing a mandate for faceless assessment.
The Punjab and Haryana High Court has ruled that only the NFAC can issue notices under Sections 148 and 148A of the Income Tax Act, 1961.
A Punjab and Haryana High Court ruling mandates a customs duty refund and ₹50 lakhs compensation for perishable goods that were obstructed and ruined.
