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...
Power of Commissioner (appeals) - appeal was considered on merit and directions were issued to the lower authority for re-assessing the Bills of Entry with consequential relief - Certain amendments were carried out to Section 128 of Customs Act,1962 w.e.f.29.03.2018 by the Finance Act, 2018. The effect of amendment was that the Commissioner (Appeals) was empowered under the statute to refer the matter back to the adjudicating authority with direction for fresh adjudication or decision, concerning the situation, where no order or decision has been passed after reassessment under Section 17ibid. - AT
Power of Commissioner (appeals) - appeal was considered on merit and directions were issued to the lower authority for re-assessing the Bills of Entry with consequential relief - Certain amendments were carried out to Section 128 of Customs Act,1962 w.e.f.29.03.2018 by the Finance Act, 2018. The effect of amendment was that the Commissioner (Appeals) was empowered under the statute to refer the matter back to the adjudicating authority with direction for fresh adjudication or decision, concerning the situation, where no order or decision has been passed after reassessment under Section 17ibid. - AT
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