Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
In criminal complaints arising during pending tax proceedings, the earlier writ order had reserved the petitioner's liberty to raise all defences before the criminal court, including a request to await the outcome of the substantive tax case. After the assessment appeal was later disposed of, the High Court held that the Magistrate's rejection of the petitioner's applications could not stand. The impugned order was quashed, the applications were restored for fresh consideration, and all rival contentions, including on Section 223 of the Bharatiya Nagarik Suraksha Sanhita, 2023, were left open.
In criminal complaints arising during pending tax proceedings, the earlier writ order had reserved the petitioner's liberty to raise all defences before the criminal court, including a request to await the outcome of the substantive tax case. After the assessment appeal was later disposed of, the High Court held that the Magistrate's rejection of the petitioner's applications could not stand. The impugned order was quashed, the applications were restored for fresh consideration, and all rival contentions, including on Section 223 of the Bharatiya Nagarik Suraksha Sanhita, 2023, were left open.
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