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 ...
The High Court examined the legality of a seizure order due to unauthorized search and seizure of goods based on suspicion of storing stolen/smuggled areca nuts. The Bureau of Investigation (Economic Offence) lacked authority for such actions as the Customs Act empowers specific customs officers for search and seizure of smuggled goods, not the BI (EO). Jurisdictional facts must exist for an authority to act, and in this case, the BI (EO) wrongly assumed such facts, leading to the search and seizure being set aside. The petitioner may seek redressal for any grievances, and the bank guarantee provided should be released. The petition was allowed.
The High Court examined the legality of a seizure order due to unauthorized search and seizure of goods based on suspicion of storing stolen/smuggled areca nuts. The Bureau of Investigation (Economic Offence) lacked authority for such actions as the Customs Act empowers specific customs officers for search and seizure of smuggled goods, not the BI (EO). Jurisdictional facts must exist for an authority to act, and in this case, the BI (EO) wrongly assumed such facts, leading to the search and seizure being set aside. The petitioner may seek redressal for any grievances, and the bank guarantee provided should be released. The petition was allowed.
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