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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...
Joint Commissioners of Income-tax (Appeals) and Additional Commissioners of Income-tax (Appeals) are placed under the control of the Principal Chief Commissioners of Income-tax or Chief Commissioners of Income-tax within whose jurisdiction they perform their functions. This substitutes the existing clause governing their subordination under the 1988 notification and takes effect from 30 September 2026, the date of publication in the Official Gazette.
Joint Commissioners of Income-tax (Appeals) and Additional Commissioners of Income-tax (Appeals) are placed under the control of the Principal Chief Commissioners of Income-tax or Chief Commissioners of Income-tax within whose jurisdiction they perform their functions. This substitutes the existing clause governing their subordination under the 1988 notification and takes effect from 30 September 2026, the date of publication in the Official Gazette.
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