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...
The SC allowed the appeal, holding the search and seizure undertaken by Respondent No.2 unlawful and the consequent proceedings vitiated. Section 15(1) of the Legal Metrology Act, 2009 requires antecedent "reasons to believe" (oral reduced to writing, personal knowledge or written information) both for entry/inspection and for seizure, and mandates compliance with Cr.P.C. search-and-seizure safeguards; none were recorded and no warrant was obtained. The Court quashed the search, seizure and ensuing proceedings as procedurally invalid and arbitrary, noting statutory remedies against errant officials under the Act. Absence of recorded reasons and non-compliance with Sections 165, 100(4)-(5) Cr.P.C. rendered the action unsustainable.
The SC allowed the appeal, holding the search and seizure undertaken by Respondent No.2 unlawful and the consequent proceedings vitiated. Section 15(1) of the Legal Metrology Act, 2009 requires antecedent "reasons to believe" (oral reduced to writing, personal knowledge or written information) both for entry/inspection and for seizure, and mandates compliance with Cr.P.C. search-and-seizure safeguards; none were recorded and no warrant was obtained. The Court quashed the search, seizure and ensuing proceedings as procedurally invalid and arbitrary, noting statutory remedies against errant officials under the Act. Absence of recorded reasons and non-compliance with Sections 165, 100(4)-(5) Cr.P.C. rendered the action unsustainable.
Note: It is a system-generated summary and is for quick reference only.