Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
The HC held that the arrest of the Applicant for offences under Sections 132(1)(b), 132(1)(c), 132(1)(i), and 132(2) read with Section 132(5) of the CGST Act was illegal due to non-compliance with Article 22(1) of the Constitution and Section 50 of the Cr.P.C. The DGGI failed to prove that the Applicant was informed of the grounds of arrest at the time of detention, as mandated. Consequently, the Applicant's custodial detention was declared unlawful. The court granted regular bail upon the Applicant executing a P.R. bond of Rs. 1,00,000 with two local sureties of the like amount to the satisfaction of the CJM, Pune. The bail application was accordingly allowed.
The HC held that the arrest of the Applicant for offences under Sections 132(1)(b), 132(1)(c), 132(1)(i), and 132(2) read with Section 132(5) of the CGST Act was illegal due to non-compliance with Article 22(1) of the Constitution and Section 50 of the Cr.P.C. The DGGI failed to prove that the Applicant was informed of the grounds of arrest at the time of detention, as mandated. Consequently, the Applicant's custodial detention was declared unlawful. The court granted regular bail upon the Applicant executing a P.R. bond of Rs. 1,00,000 with two local sureties of the like amount to the satisfaction of the CJM, Pune. The bail application was accordingly allowed.
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