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...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Detention Order under COFEPOSA - legal heirs of detenu - Smuggling - diesel oil of foreign origin - The High Court addressed the challenge against a detention order issued under COFEPOSA, wherein the petitioner sought to quash the order on various grounds. These grounds included the detenu's alleged lack of English proficiency, delay in execution, non-application of mind by the detaining authority, and inadequate provision of requested documents. The court examined each contention and found them to be unsubstantiated. It concluded that the detenu's endorsement in English, previous affidavit in English, and his evasion of arrest contributed to the delay in execution.
Detention Order under COFEPOSA - legal heirs of detenu - Smuggling - diesel oil of foreign origin - The High Court addressed the challenge against a detention order issued under COFEPOSA, wherein the petitioner sought to quash the order on various grounds. These grounds included the detenu's alleged lack of English proficiency, delay in execution, non-application of mind by the detaining authority, and inadequate provision of requested documents. The court examined each contention and found them to be unsubstantiated. It concluded that the detenu's endorsement in English, previous affidavit in English, and his evasion of arrest contributed to the delay in execution.
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