Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
Arrest of professional working as tax consultant - repeated summons - in a case where the very basis leading to arrest on 23.03.2022 has not been challenged by the Petitioner, the Court is precluded to hold that the Corpus- Respondent No. 6 has been illegally detained merely because repeated summons were issued. - the date of petition of habeas corpus and the date of his production after his arrest being 23.03.2022, admittedly, if any prejudice could have been caused to the Corpus the substantive remedy was available and could have been resorted to. - the petition filed under Article 226 of the Constitution of India seeking a writ of habeas corpus need not be entertained in the facts and circumstances of the case. - HC
Arrest of professional working as tax consultant - repeated summons - in a case where the very basis leading to arrest on 23.03.2022 has not been challenged by the Petitioner, the Court is precluded to hold that the Corpus- Respondent No. 6 has been illegally detained merely because repeated summons were issued. - the date of petition of habeas corpus and the date of his production after his arrest being 23.03.2022, admittedly, if any prejudice could have been caused to the Corpus the substantive remedy was available and could have been resorted to. - the petition filed under Article 226 of the Constitution of India seeking a writ of habeas corpus need not be entertained in the facts and circumstances of the case. - HC
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