GST timing for Toll-Operate-Transfer concessions: concessionaires pay integrated tax when operation and maintenance expenses are charged to escrow acc...
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Under PMLA, the discretionary and drastic arrest power requires observance of statutory safeguards. Where the investigating authority obtains permission to examine an accused on existing material but abandons that examination, arrest on the same material requires strong fresh incriminating material or supervening circumstances warranting immediate action. Omission of the earlier examination order from the arrest application, coupled with failure to address the objection at remand, supports judicial review and may indicate a colourable exercise of power. On the stated facts, the arrest was treated as unsustainable; remand orders were set aside and bail granted subject to conditions, without affecting trial merits.
Under PMLA, the discretionary and drastic arrest power requires observance of statutory safeguards. Where the investigating authority obtains permission to examine an accused on existing material but abandons that examination, arrest on the same material requires strong fresh incriminating material or supervening circumstances warranting immediate action. Omission of the earlier examination order from the arrest application, coupled with failure to address the objection at remand, supports judicial review and may indicate a colourable exercise of power. On the stated facts, the arrest was treated as unsustainable; remand orders were set aside and bail granted subject to conditions, without affecting trial merits.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
