Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Detention order challenged due to non-supply of relevant WhatsApp chats, which were part of the evidence relied upon by the detaining authority. The High Court Division Bench rejected the detenue's contention, holding that non-supply of WhatsApp chats would not vitiate the detention order as the detaining authority had arrived at subjective satisfaction based on various documents. However, another Division Bench of the same High Court had taken a contrary view in identical cases involving other detenus. The Supreme Court held that the Division Bench should have followed the earlier view of the Coordinate Bench or referred the matter to a larger Bench if it disagreed. Consequently, the Supreme Court quashed the detention order and allowed the appeal.
Detention order challenged due to non-supply of relevant WhatsApp chats, which were part of the evidence relied upon by the detaining authority. The High Court Division Bench rejected the detenue's contention, holding that non-supply of WhatsApp chats would not vitiate the detention order as the detaining authority had arrived at subjective satisfaction based on various documents. However, another Division Bench of the same High Court had taken a contrary view in identical cases involving other detenus. The Supreme Court held that the Division Bench should have followed the earlier view of the Coordinate Bench or referred the matter to a larger Bench if it disagreed. Consequently, the Supreme Court quashed the detention order and allowed the appeal.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
