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...
Pre-arrest bail under the BNSS requires a reasonable apprehension of arrest. A summons under section 70 of the CGST Act requiring a person to provide a statement and documents does not, by itself, establish that apprehension where no notice under section 35(3) of the BNSS has been issued. An application for anticipatory bail in those circumstances is not maintainable. The applicant may seek appropriate protection if a notice under section 35(3) is subsequently issued.
Pre-arrest bail under the BNSS requires a reasonable apprehension of arrest. A summons under section 70 of the CGST Act requiring a person to provide a statement and documents does not, by itself, establish that apprehension where no notice under section 35(3) of the BNSS has been issued. An application for anticipatory bail in those circumstances is not maintainable. The applicant may seek appropriate protection if a notice under section 35(3) is subsequently issued.
Note: It is a system-generated summary and is for quick reference only.