Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Approved resolution plans extinguish unsubmitted pre-approval tax claims, preventing later recovery outside the insolvency process and preserving a cl...
The HC found the petitioner's arrest vitiated due to non-compliance with Section 35(3) of BNSS, 2023, which requires issuance of a notice of appearance prior to arrest. The court determined that despite the petitioner's cooperation with summons under Section 70 of CGST Act, proper arrest procedures were not followed for an offense punishable with less than five years imprisonment. Applying the "test of proportionality" between individual liberty and public interest, and following precedents from Arnesh Kumar and Satender Kumar Antil cases that favor discretion toward accused in cases with imprisonment under seven years, the HC granted bail to the petitioner who had been incarcerated since January 30, 2025, for alleged wrongful ITC availment of 5.10 crores.
The HC found the petitioner's arrest vitiated due to non-compliance with Section 35(3) of BNSS, 2023, which requires issuance of a notice of appearance prior to arrest. The court determined that despite the petitioner's cooperation with summons under Section 70 of CGST Act, proper arrest procedures were not followed for an offense punishable with less than five years imprisonment. Applying the "test of proportionality" between individual liberty and public interest, and following precedents from Arnesh Kumar and Satender Kumar Antil cases that favor discretion toward accused in cases with imprisonment under seven years, the HC granted bail to the petitioner who had been incarcerated since January 30, 2025, for alleged wrongful ITC availment of 5.10 crores.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
