Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Prior sanction under s.197 CrPC was held inapplicable at the cognizance stage for alleged money-laundering where the impugned acts-unauthorised sanctioning of development funds and accumulation of illicit wealth-were prima facie personal illegal acts lacking reasonable nexus with official duty, since siphoning public funds cannot form part of lawful official functions. The court further held that even where sanction is required, the issue may be raised before the trial court at any stage and sanction can be obtained any time before judgment; therefore, absence of sanction at cognizance does not, by itself, invalidate the cognizance order. The writ petition challenging cognizance was dismissed - HC
Prior sanction under s.197 CrPC was held inapplicable at the cognizance stage for alleged money-laundering where the impugned acts-unauthorised sanctioning of development funds and accumulation of illicit wealth-were prima facie personal illegal acts lacking reasonable nexus with official duty, since siphoning public funds cannot form part of lawful official functions. The court further held that even where sanction is required, the issue may be raised before the trial court at any stage and sanction can be obtained any time before judgment; therefore, absence of sanction at cognizance does not, by itself, invalidate the cognizance order. The writ petition challenging cognizance was dismissed - HC
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