Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted doc...
Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
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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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