Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
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...
Penalty u/s 271(1)(c) - assessee accepted outstanding sundry creditor as income in assessment proceedings - there was no allegation made that the statement given by the assessee was either mala fide or lacks bona fide or suppressed information with an intent to evade payment of tax - if the assessee gives an explanation which is unproved but not disproved - no penalty
Penalty u/s 271(1)(c) - assessee accepted outstanding sundry creditor as income in assessment proceedings - there was no allegation made that the statement given by the assessee was either mala fide or lacks bona fide or suppressed information with an intent to evade payment of tax - if the assessee gives an explanation which is unproved but not disproved - no penalty
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