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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HC found the arrest illegal because the mandatory safeguards were not followed: the arrest memo did not show that the grounds of arrest were furnished in writing as an annexure, the alleged grounds carried no separate CBIC-DIN, and the memo did not properly record the place of arrest or service of the grounds on the nominated relative with the prescribed details. The Court also held that the remand order was mechanical, as the Magistrate relied on the seriousness of the offence without examining whether the arrest safeguards had been complied with. On that basis, the arrest, detention and remand were quashed and habeas corpus was held maintainable despite remand.
HC found the arrest illegal because the mandatory safeguards were not followed: the arrest memo did not show that the grounds of arrest were furnished in writing as an annexure, the alleged grounds carried no separate CBIC-DIN, and the memo did not properly record the place of arrest or service of the grounds on the nominated relative with the prescribed details. The Court also held that the remand order was mechanical, as the Magistrate relied on the seriousness of the offence without examining whether the arrest safeguards had been complied with. On that basis, the arrest, detention and remand were quashed and habeas corpus was held maintainable despite remand.
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