Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
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The HC granted a partial stay of the impugned order blocking electronic credit ledger, limiting relief to 50% of the petitioner's assessed tax liability of Rs. 23,75,480 (i.e., Rs. 11,87,740). The negative blocking of Rs. 48,93,551 remains but is reduced effectively to Rs. 37,05,811 pending further consideration; the petitioner is authorized to debit Rs. 11,87,740 from the blocked credit and must replenish the full blocked amount of Rs. 48,93,551 before the next tax payment due date. The negative blocking shall continue until filing of the next monthly return and payment or until an order under Rule 86(2) or Rule 86A supersedes it. Petition disposed.
The HC granted a partial stay of the impugned order blocking electronic credit ledger, limiting relief to 50% of the petitioner's assessed tax liability of Rs. 23,75,480 (i.e., Rs. 11,87,740). The negative blocking of Rs. 48,93,551 remains but is reduced effectively to Rs. 37,05,811 pending further consideration; the petitioner is authorized to debit Rs. 11,87,740 from the blocked credit and must replenish the full blocked amount of Rs. 48,93,551 before the next tax payment due date. The negative blocking shall continue until filing of the next monthly return and payment or until an order under Rule 86(2) or Rule 86A supersedes it. Petition disposed.
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