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...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Quashing of the penalty for undisclosed income removed the foundational finding of wilful tax evasion required to continue prosecution for an offence under section 276C(1)(i). Following a coordinate-bench ruling, the High Court treated the Tribunal's penalty order as effective because it had not been stayed; the Department's pending appeal did not justify continuation of criminal proceedings. The prosecution was quashed, while preserving the Department's liberty to seek revival and recall if the Tribunal's order is reversed in the pending appeal.
Quashing of the penalty for undisclosed income removed the foundational finding of wilful tax evasion required to continue prosecution for an offence under section 276C(1)(i). Following a coordinate-bench ruling, the High Court treated the Tribunal's penalty order as effective because it had not been stayed; the Department's pending appeal did not justify continuation of criminal proceedings. The prosecution was quashed, while preserving the Department's liberty to seek revival and recall if the Tribunal's order is reversed in the pending appeal.
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