Transfer of going concern and transfer of input tax credit under GST allowed; exemption applies though interstate ledger transfers left to authorities...
Concessional Basic Customs Duty on Ethernet switches: classification as enterprise switches upheld, challenge dismissed for lack of substantial law qu...
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The dominant issue was whether an investigating agency has statutory authority under s. 106 of the Bharatiya Nagarik Suraksha Sanhita, 2023 to attach or debit-freeze a bank account. Relying on settled law under the corresponding seizure power in s. 102 CrPC, as explained in precedent, the court held that police may seize only property that is stolen or found in circumstances creating suspicion of commission of an offence; conversely, property not meeting this threshold cannot be seized. Since s. 106 BNSS does not confer an attachment/debit-freezing power over bank accounts, the impugned debit-freeze orders were quashed and set aside. - HC
The dominant issue was whether an investigating agency has statutory authority under s. 106 of the Bharatiya Nagarik Suraksha Sanhita, 2023 to attach or debit-freeze a bank account. Relying on settled law under the corresponding seizure power in s. 102 CrPC, as explained in precedent, the court held that police may seize only property that is stolen or found in circumstances creating suspicion of commission of an offence; conversely, property not meeting this threshold cannot be seized. Since s. 106 BNSS does not confer an attachment/debit-freezing power over bank accounts, the impugned debit-freeze orders were quashed and set aside. - HC
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