Capital-gains exemption for charitable trusts extends to qualifying fixed deposits, while unrecoverable TDS write-offs may constitute income applicati...
India-UK treaty characterisation of telecom-service receipts as business profits withstands unilateral domestic-law amendments for Indian tax purposes...
Transfer-pricing reimbursement adjustments require uncontrolled comparables and cannot become expense-genuineness reviews, resulting in deletion of th...
Personal liberty under Article 21 was prima facie infringed when...
Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceedings.
Contents
Summary
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Personal liberty under Article 21 was prima facie infringed when GST authorities arrested a petitioner who had appeared with records pursuant to a court direction in pending proceedings. The arrest authorisation omitted the direction and appearance, relied on routine grounds considered misplaced, and reflected a discrepancy between the summons time and later generation of its DIN, indicating possible manipulation. Interim release was directed, subject to passport surrender and travel conditions, while officers were required to explain their conduct before any disciplinary recommendation. The interim relief did not determine the merits of the pending proceedings.
Personal liberty under Article 21 was prima facie infringed when GST authorities arrested a petitioner who had appeared with records pursuant to a court direction in pending proceedings. The arrest authorisation omitted the direction and appearance, relied on routine grounds considered misplaced, and reflected a discrepancy between the summons time and later generation of its DIN, indicating possible manipulation. Interim release was directed, subject to passport surrender and travel conditions, while officers were required to explain their conduct before any disciplinary recommendation. The interim relief did not determine the merits of the pending proceedings.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4878 
