Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
In review proceedings concerning FEMA and TISPRO allegations, the HC reiterated that, where no limitation period is prescribed, whether a show-cause notice was issued within a reasonable period is fact-specific and should be urged before the adjudicating authority, with statutory appellate remedies remaining available under FEMA. It refused to treat prior case law on reassessment or statutory delay as a universal bar to penal proceedings, and held that issues about RBI notification timing, the FDI policy, exit from the company, and the definition of "Group Company" were merits-based and partly fact-disputed. Finding no error apparent in the earlier writ order, the review applications were dismissed.
In review proceedings concerning FEMA and TISPRO allegations, the HC reiterated that, where no limitation period is prescribed, whether a show-cause notice was issued within a reasonable period is fact-specific and should be urged before the adjudicating authority, with statutory appellate remedies remaining available under FEMA. It refused to treat prior case law on reassessment or statutory delay as a universal bar to penal proceedings, and held that issues about RBI notification timing, the FDI policy, exit from the company, and the definition of "Group Company" were merits-based and partly fact-disputed. Finding no error apparent in the earlier writ order, the review applications were dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4800
Join Channel
TaxTMI 
