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...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
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Approval for arrest under the CGST Act does not require final adjudication of tax liability; it is enough that recorded material creates a reason to believe that an offence under section 132 has been committed. The approving authority relied on employee and recipient statements, transporter data, CCTV footage, melting reports, tally data and seized records, so the arrest approval was not mechanical. In assessing bail, the accused's failure to answer summons, failure to produce promised particulars and retraction of an earlier statement led the court to find that he was unlikely to cooperate without custodial interrogation. Given the stage of investigation, alleged gravity and antecedents, bail was refused.
Approval for arrest under the CGST Act does not require final adjudication of tax liability; it is enough that recorded material creates a reason to believe that an offence under section 132 has been committed. The approving authority relied on employee and recipient statements, transporter data, CCTV footage, melting reports, tally data and seized records, so the arrest approval was not mechanical. In assessing bail, the accused's failure to answer summons, failure to produce promised particulars and retraction of an earlier statement led the court to find that he was unlikely to cooperate without custodial interrogation. Given the stage of investigation, alleged gravity and antecedents, bail was refused.
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