Reopening Assessments invalid where satisfaction and jurisdictional approval are absent for third party seized material, leading to quashing of assess...
Benami property exclusion from the insolvency estate: Benami Act proceedings preclude IBC tribunals from reopening attachments or treating such assets...
Exclusion of limitation period: pandemic suspension plus debtor acknowledgement can extend limitation, requiring fresh factfinding on guarantee invoca...
The dominant issue was whether the arrest for alleged GST fake-invoice and ITC fraud complied with the mandatory notice requirements under s. 35(3) BNSS. The court found the notice directed appearance at 4:15 PM on a stated date that the IO admitted was erroneous; even assuming the corrected date, the petitioner was arrested earlier the same day around noon, before the scheduled appearance time. This showed no effective compliance with s. 35(3) BNSS, rendering the arrest legally infirm/defective under settled law. On this technical illegality, bail was granted subject to conditions. - HC
The dominant issue was whether the arrest for alleged GST fake-invoice and ITC fraud complied with the mandatory notice requirements under s. 35(3) BNSS. The court found the notice directed appearance at 4:15 PM on a stated date that the IO admitted was erroneous; even assuming the corrected date, the petitioner was arrested earlier the same day around noon, before the scheduled appearance time. This showed no effective compliance with s. 35(3) BNSS, rendering the arrest legally infirm/defective under settled law. On this technical illegality, bail was granted subject to conditions. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
