Punjab & Haryana High Court in GST fraud case granted the bail as no serious apprehension has been expressed by the prosecution of the petitioners being flight risks, or that they would tamper with the evidence or influence witnesses
Challenge in writ petition before Punjab and Haryana High Court was to Notice under section 148 and subsequent order under section 148-A(d) as well as CBDT Instructions No.1 of 2022 dated 11.05.2022.
Held that impugned show cause notice cannot sustain as there has been an inordinate delay in adjudication of the same.
Held that insurance company is not required to deduct TDS on interest on compensation till 01.06.2015. However, after 01.06.2015, TDS is deductible if interest exceeds Rs. 50,000 per claimant per financial year.
Section 27 of the General Clauses Act, as per which, a presumption is raised in favour of the complainant that the notice had, in fact, been delivered.
Held that an application u/s. 11(6) of Arbitration and Conciliation Act, 1996 seeking appointment of an arbitrator, filed beyond three years, is barred by limitation.
Rakesh Jain Vs Central Bureau of Investigation (Punjab & Haryana High Court) There is a merit in the arguments raised by learned counsel for the respondent-CBI that Investigating Officer, who conducted the investigation in part, has collected various documents from the financial institutions like Banks, Income Tax Department, schools or insurance companies etc., which have […]
Held that the power to grant bail is not to be deployed as a mechanism for imposing sentence even before a guilt is yet to be proved and established.
Midland Microfin Ltd. Vs Union of India and others (Punjab and Haryana High Court) Whether at this stage of notice under Section 148, writ Court should venture into the merits of the controversy when AO is yet to frame assessment/reassemment in discharge of statutory duty casted upon him under Section 147 of the Act Admittedly […]
Gourav Bansal Vs State of Haryana (Punjab & Haryana High Court) This common order shall dispose of above noted two petitions as they arise out of the same FIR. Prayer in these petitions, filed under Section 439 of the Code of Criminal Procedure, is for grant of regular bail to petitioners Gourav Bansal and Surender […]
