Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings...
Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
Page of 4805
Press 'Enter' after typing page number.
921 to 940 of 96092 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The High Court rejected the application for grant of anticipatory bail filed by the applicants u/s 438 of the Criminal Procedure Code. The Court held that the application was not maintainable as the summons were issued u/s 70 of the CGST Act, 2017, which deals with the power of the appropriate officer to summon any person to give evidence or produce documents in an inquiry. The Court distinguished this from Section 69, which deals with the power to arrest a delinquent person. The Court relied on the Supreme Court's decision in Choodamani Parmeshwaran Iyer & Anr, which held that provisions of Section 438 cannot be invoked if summons are issued u/s 69. The Court found no significant difference between Sections 69 and 70 and held that the application for anticipatory bail was not maintainable and liable to be rejected.
The High Court rejected the application for grant of anticipatory bail filed by the applicants u/s 438 of the Criminal Procedure Code. The Court held that the application was not maintainable as the summons were issued u/s 70 of the CGST Act, 2017, which deals with the power of the appropriate officer to summon any person to give evidence or produce documents in an inquiry. The Court distinguished this from Section 69, which deals with the power to arrest a delinquent person. The Court relied on the Supreme Court's decision in Choodamani Parmeshwaran Iyer & Anr, which held that provisions of Section 438 cannot be invoked if summons are issued u/s 69. The Court found no significant difference between Sections 69 and 70 and held that the application for anticipatory bail was not maintainable and liable to be rejected.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
