Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Arrest under the CGST Act was held unlawful where the arrest memo did not properly disclose the grounds of arrest, the grounds were not shown as an annexure, the place of arrest was omitted, and electronic DIN-backed communication was not established. The Court found the later system-generated form prima facie suspicious and treated these defects as non-compliance with mandatory arrest procedure. On that basis, the detention and remand were declared illegal and unconstitutional, the remand order was quashed, and liberty was given to proceed afresh in accordance with law.
Arrest under the CGST Act was held unlawful where the arrest memo did not properly disclose the grounds of arrest, the grounds were not shown as an annexure, the place of arrest was omitted, and electronic DIN-backed communication was not established. The Court found the later system-generated form prima facie suspicious and treated these defects as non-compliance with mandatory arrest procedure. On that basis, the detention and remand were declared illegal and unconstitutional, the remand order was quashed, and liberty was given to proceed afresh in accordance with law.
Note: It is a system-generated summary and is for quick reference only.
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