Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained ...
Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
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Continuation of a Look Out Circular after completion of investigation, with no pending prosecution or court proceeding, was held to be unjustified where the record contained no concrete material showing that the person's departure would harm India's sovereignty, security, integrity, strategic or economic interests, or that larger public interest required restraint. The Court applied Article 21 and proportionality, noting that travel abroad is part of personal liberty and that less restrictive safeguards were available. The LOC was quashed as arbitrary and disproportionate, subject to filing a notarized undertaking to appear if prosecuted, cooperate, furnish contact details and not surrender the Indian passport for the stipulated period.
Continuation of a Look Out Circular after completion of investigation, with no pending prosecution or court proceeding, was held to be unjustified where the record contained no concrete material showing that the person's departure would harm India's sovereignty, security, integrity, strategic or economic interests, or that larger public interest required restraint. The Court applied Article 21 and proportionality, noting that travel abroad is part of personal liberty and that less restrictive safeguards were available. The LOC was quashed as arbitrary and disproportionate, subject to filing a notarized undertaking to appear if prosecuted, cooperate, furnish contact details and not surrender the Indian passport for the stipulated period.
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