The High Court held that further custodial detention was unnecessary where the complaint had already been filed and investigation against the petitioners had substantially concluded. Bail was granted subject to conditions against influencing witnesses.
The Punjab and Haryana High Court granted regular bail after noting that none of the 25 prosecution witnesses had been examined despite the accused being in custody since May 2025. The Court held that prolonged incarceration pending trial was not justified.
Court reiterated that gravity of economic offences alone is insufficient to deny bail in every case. It emphasized that bail remains the rule unless exceptional circumstances exist.
The Punjab and Haryana High Court granted regular bail in multiple GST and VAT-related economic offence cases after noting that investigation and filing of challans were already complete. The Court held that prolonged custody after completion of investigation was not justified.
The High Court granted regular bail in a GST tax evasion case after noting that the evidence was primarily documentary and the complaint had already been filed. The Court also imposed strict conditions to prevent witness influence.
The Punjab and Haryana High Court held that retrospective GST cancellation is invalid where the show cause notice does not specifically propose such action or disclose its basis.
The Punjab and Haryana High Court enhanced compensation after holding that one income tax return reflected earnings only up to the accident date and could not be treated as annual income.
The Punjab and Haryana High Court set aside retrospective cancellation of GST registration because the taxpayer was not informed through a show cause notice that such retrospective action was proposed. The Court held that authorities must clearly disclose the grounds and basis for proposed cancellation.
The Court held that mere email communication blocking ITC without a formal order and recorded reasons contravened Rule 86A of the CGST Rules. The blocked input tax credit was directed to be released.
The Punjab and Haryana High Court held that retrospective GST registration cancellation cannot be sustained without specifically informing the taxpayer through a proper notice. The Court set aside the cancellation order for violation of natural justice principles.
