Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
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Non-supply of the grounds of arrest and a mechanically passed remand order rendered the arrest, detention and judicial remand illegal under the CGST Act. Applying its earlier ruling in Hari Shankar Sharma, the HC noted that the arrest memo and record did not establish due service of the grounds of arrest, and that the remand court had acted without proper application of mind to the statutory and constitutional safeguards. It held that habeas corpus remained maintainable despite judicial remand where the remand itself was vitiated, quashed the remand order, and left the respondents free to proceed afresh in accordance with law.
Non-supply of the grounds of arrest and a mechanically passed remand order rendered the arrest, detention and judicial remand illegal under the CGST Act. Applying its earlier ruling in Hari Shankar Sharma, the HC noted that the arrest memo and record did not establish due service of the grounds of arrest, and that the remand court had acted without proper application of mind to the statutory and constitutional safeguards. It held that habeas corpus remained maintainable despite judicial remand where the remand itself was vitiated, quashed the remand order, and left the respondents free to proceed afresh in accordance with law.
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