Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
NDPS bail for foreign nationals accused of offences involving commercial quantity remains subject to the statutory twin conditions, and incarceration alone does not displace them. Bail safeguards must protect Article 21 while reasonably securing attendance and preventing flight: passport deposit, FRRO registration, verified residence, disclosure of funds and bank accounts, embassy intimation, and ordinarily two genuine sureties may be required. Sureties must undergo pre-release scrutiny of identity, address and financial credentials; fabricated sureties may trigger departmental inquiry where officials failed to exercise reasonable care, and surety property may be subject to a lien or charge upon bond forfeiture. Interim Article 142 directions prescribe uniform safeguards pending action by competent authorities.
NDPS bail for foreign nationals accused of offences involving commercial quantity remains subject to the statutory twin conditions, and incarceration alone does not displace them. Bail safeguards must protect Article 21 while reasonably securing attendance and preventing flight: passport deposit, FRRO registration, verified residence, disclosure of funds and bank accounts, embassy intimation, and ordinarily two genuine sureties may be required. Sureties must undergo pre-release scrutiny of identity, address and financial credentials; fabricated sureties may trigger departmental inquiry where officials failed to exercise reasonable care, and surety property may be subject to a lien or charge upon bond forfeiture. Interim Article 142 directions prescribe uniform safeguards pending action by competent authorities.
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