Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
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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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