Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
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.
TaxTMI 
of 4803
Join Channel
TaxTMI 
