Effective service requirement: officers must explore alternative service modes beyond the GST portal and afford personal hearing; non-compliance voids...
Permanent Establishment and Business Connection: foreign consultancy receipts not attributable where no fixed base or corporate veil piercing establis...
Regular bail under the PMLA was considered on whether continued custody was necessary and proportionate despite Section 45 rigour. The court held that non-issuance of Section 50 summons, though not a statutory precondition to arrest, is a substantive safeguard; its omission, coupled with a largely document/digital investigation with statements and seizures already secured, undercut any demonstrated need for custodial interrogation, making further incarceration disproportionate. The court also treated selective arrest and parity as relevant: similarly or more culpable co-accused were on bail and no distinguishing features were shown to justify unequal treatment. Applying Article 21, bail was granted with stringent conditions. - HC
Regular bail under the PMLA was considered on whether continued custody was necessary and proportionate despite Section 45 rigour. The court held that non-issuance of Section 50 summons, though not a statutory precondition to arrest, is a substantive safeguard; its omission, coupled with a largely document/digital investigation with statements and seizures already secured, undercut any demonstrated need for custodial interrogation, making further incarceration disproportionate. The court also treated selective arrest and parity as relevant: similarly or more culpable co-accused were on bail and no distinguishing features were shown to justify unequal treatment. Applying Article 21, bail was granted with stringent conditions. - HC
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