Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
Unverified Insight Portal Information Cannot Justify Reassessment Without a Verified Taxpayer-Specific Income-Escape Nexus or Demonstrated Application...
Assessing Officer jurisdiction after statutory transfer invalidates reassessment notices issued by transferor officers and nullifies resulting proceed...
Consequential appeal-effect orders must implement rectification deleting working-capital adjustments and reconsider the resulting arm's-length range c...
Leave to appeal against an acquittal requires the Court to determine whether a prima facie case or arguable points warrant examination. It need not minutely evaluate evidence or conclusively decide whether the acquittal is perverse at that stage. Where the record requires reappreciation, review or reconsideration of evidence, leave should be granted and merits considered in the criminal appeal; the double presumption of innocence does not itself justify refusing leave. For limitation, time spent processing and obtaining a certified copy of the impugned judgment is excluded, and the effective filing period may therefore fall within the prescribed limit without condonation.
Leave to appeal against an acquittal requires the Court to determine whether a prima facie case or arguable points warrant examination. It need not minutely evaluate evidence or conclusively decide whether the acquittal is perverse at that stage. Where the record requires reappreciation, review or reconsideration of evidence, leave should be granted and merits considered in the criminal appeal; the double presumption of innocence does not itself justify refusing leave. For limitation, time spent processing and obtaining a certified copy of the impugned judgment is excluded, and the effective filing period may therefore fall within the prescribed limit without condonation.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4896 
