Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws----
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ----
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ----
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
    Case briefing and file management instructions issued to ensure effective Supreme Court matter handling and ASG support.
    GST appellate filing procedure tightened with committee review, authorization steps, and online defect-cure timelines for departmental cases.
    Transit State GST powers allow inspection only; detention and penalty cannot be imposed without tax incidence or local supply.
    Parallel GST proceedings barred when Central and State authorities overlap on the same contravention; only one may proceed.
    GST prosecution without prior assessment not barred; bail granted on completed investigation and documentary evidence.
    Advance ruling appeals: court treats 90-day limit as directory and rejects limitation, locus, and filing objections
    Regular bail in GST fake-input-tax-credit prosecution granted after completion of investigation and prolonged custody.
    Confiscation jurisdiction fails where tax liability is undetermined and the show cause notice is issued without lawful authority.
    Statutory appellate remedy preserved after portal glitch, with fresh filing permitted and delay condoned
    Absence of Document Identification Number invalidates assessment order; delayed writ entertained subject to partial tax deposit.
    Mandatory pre-show cause intimation under Rule 142(1)(A) is required; non-compliance vitiates the assessment order.
    GST recovery and appellate delay: failure to consider Section 14 exclusion vitiated dismissal, and pre-deposit stayed recovery.
    Judicial review of arrest under special statutes is limited to compliance with safeguards, not sufficiency of evidence.
    Composite tax assessment orders covering multiple financial years are invalid; separate year-wise proceedings are required.
    Vicarious liability of directors under tax offence provisions: discharge set aside where common finding on day-to-day control failed.
    Search reassessment limits and post-search procedure restrict reopening, with liability cessation addition deleted
    Inadmissible electronic evidence and loan transaction exclusion defeated penalty under cash receipt restrictions.
    Lack of inquiry on stamp duty value difference justified section 263 revision and fresh verification.
    Make available test under DTAA applied to repair and overhaul payments, so no TDS obligation arose.
    Reassessment on borrowed satisfaction and double addition under section 68 fail where purchases and sales were already recorded.
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
Money Laundering

The appellant was granted bail in the Excise Policy case due to...

Bail Granted Due to Prolonged Incarceration and Right to Liberty; Supreme Court Overturns High Court Decision.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Money Laundering August 12, 2024 Case Laws SC
The appellant was granted bail in the Excise Policy case due to prolonged incarceration and denial of the right to speedy trial, despite the seriousness of the allegations. The Supreme Court observed that the trial was unlikely to conclude anytime soon, given the voluminous evidence and witnesses involved. Keeping the appellant incarcerated indefinitely would violate their fundamental right to liberty under Article 21. The court noted the appellant's deep societal roots and imposed conditions like furnishing bail bonds to address concerns about tampering with evidence or influencing witnesses. The High Court's order denying bail was quashed, and the appellant was directed to be released on bail upon furnishing bonds of Rs. 10,00,000 with two sureties of the same amount.

Topics

Acts Income Tax