Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
In a second bail application arising from alleged GST fraud involving fake registrations and invoices to pass on ineligible ITC, the court examined the legality of arrest under s. 35(3) BNSS. The notice directed the accused to appear at 4:15 PM on a specified date, but the arrest memo recorded arrest at 11:45 AM on the same day; the investigating officer admitted a date error in the notice. Since the accused was arrested before the time fixed for appearance, there was no effective compliance with s. 35(3), rendering the arrest infirm. Consequently, bail was granted. - HC
In a second bail application arising from alleged GST fraud involving fake registrations and invoices to pass on ineligible ITC, the court examined the legality of arrest under s. 35(3) BNSS. The notice directed the accused to appear at 4:15 PM on a specified date, but the arrest memo recorded arrest at 11:45 AM on the same day; the investigating officer admitted a date error in the notice. Since the accused was arrested before the time fixed for appearance, there was no effective compliance with s. 35(3), rendering the arrest infirm. Consequently, bail was granted. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
