Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent...
Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
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.
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