Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
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HC granted bail to the petitioner after finding procedural irregularities in arrest. The court observed non-compliance with Sections 41/41A of Cr.P.C. and Sections 47/48 of BNSS, specifically the failure to communicate grounds of arrest and "reasons to believe" to the accused. Noting substantial investigation progress and unnecessary custodial interrogation, the court held that the arrest violated constitutional safeguards under Articles 21 and 22(1). The absence of Document Identification Number in authorization documents further strengthened the bail application. Bail was granted subject to standard conditions, emphasizing procedural compliance in law enforcement actions.
HC granted bail to the petitioner after finding procedural irregularities in arrest. The court observed non-compliance with Sections 41/41A of Cr.P.C. and Sections 47/48 of BNSS, specifically the failure to communicate grounds of arrest and "reasons to believe" to the accused. Noting substantial investigation progress and unnecessary custodial interrogation, the court held that the arrest violated constitutional safeguards under Articles 21 and 22(1). The absence of Document Identification Number in authorization documents further strengthened the bail application. Bail was granted subject to standard conditions, emphasizing procedural compliance in law enforcement actions.
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