Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
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
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