Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
HC invalidated an arrest under CGST Act 2017 due to procedural violations. While proper documentation including arrest memo, medical records and grounds for arrest were maintained, the arrest memo was improperly attested by a driver rather than a family member or local resident as required by official instructions and D.K. Basu guidelines. The arresting officer provided no explanation for this non-compliance. The court determined this was not a mere irregularity but a substantive violation that vitiated the entire arrest. Given the illegal nature of the arrest, the court granted bail to the petitioner.
HC invalidated an arrest under CGST Act 2017 due to procedural violations. While proper documentation including arrest memo, medical records and grounds for arrest were maintained, the arrest memo was improperly attested by a driver rather than a family member or local resident as required by official instructions and D.K. Basu guidelines. The arresting officer provided no explanation for this non-compliance. The court determined this was not a mere irregularity but a substantive violation that vitiated the entire arrest. Given the illegal nature of the arrest, the court granted bail to the petitioner.
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