Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Clubbing alleged clandestine removal with undervaluation for GST arrest was held unsustainable because the court found no legal justification for treating the two allegations as the same offence, and noted that undervaluation required separate statutory determination; on that basis, the arrest and remand lost their foundation. It also found non-compliance with mandatory arrest safeguards, including failure to supply grounds of arrest in the prescribed manner, inadequate intimation to a relative or friend, omission of the place of arrest, and a mechanical remand order that ignored the accused's objections and the applicable law. The detention, arrest, remand and custody were therefore held illegal, and the proceedings were quashed with liberty to proceed afresh in accordance with law.
Clubbing alleged clandestine removal with undervaluation for GST arrest was held unsustainable because the court found no legal justification for treating the two allegations as the same offence, and noted that undervaluation required separate statutory determination; on that basis, the arrest and remand lost their foundation. It also found non-compliance with mandatory arrest safeguards, including failure to supply grounds of arrest in the prescribed manner, inadequate intimation to a relative or friend, omission of the place of arrest, and a mechanical remand order that ignored the accused's objections and the applicable law. The detention, arrest, remand and custody were therefore held illegal, and the proceedings were quashed with liberty to proceed afresh in accordance with law.
Note: It is a system-generated summary and is for quick reference only.
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