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...
Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restriction...
Whether Article 20(2) bars prosecution: Article 20(2) protects against double jeopardy only after prior trial has concluded in conviction or acquittal; where the earlier ECIR's trial is pending and alleged offences are continuing, the constitutional bar is not attracted - prosecution may proceed. Applicability of s.45 PMLA "twin conditions": statutory requirement to record satisfaction on reasonable grounds overrides Cr.P.C.; given substantial unaccounted deficit and evidence of post-2017 layering, the court could not be satisfied the accused were not guilty, precluding grant of regular bail - bail refused. - HC
Whether Article 20(2) bars prosecution: Article 20(2) protects against double jeopardy only after prior trial has concluded in conviction or acquittal; where the earlier ECIR's trial is pending and alleged offences are continuing, the constitutional bar is not attracted - prosecution may proceed. Applicability of s.45 PMLA "twin conditions": statutory requirement to record satisfaction on reasonable grounds overrides Cr.P.C.; given substantial unaccounted deficit and evidence of post-2017 layering, the court could not be satisfied the accused were not guilty, precluding grant of regular bail - bail refused. - HC
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