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    Protective addition and commission income fail where cash and profit were owned up by others; seized gold requires verification
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DSC ruling on petitioner's lawful arrest in tax evasion matter....

Legal Victory: Tax Evasion Arrest Upheld, Bail Granted After Careful Review of Procedural Compliance and Cooperation

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GST April 28, 2025 Case Laws DSC
DSC ruling on petitioner's lawful arrest in tax evasion matter. Despite allegations of procedural irregularities, court found arrest memo valid, with proper grounds explained to accused and her father. Authorization order under Section 69 was signed by accused and witnesses. Court determined further judicial custody unnecessary, noting revenue adequately secured and accused's willingness to cooperate. Considering gender and nature of offense, bail application granted, allowing petitioner's release, with understanding that investigation may continue. Arrest deemed legally sound, but continued detention deemed unwarranted.

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Acts Income Tax