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    Unadjudicated Supreme Court pleadings do not determine company law applicability, and mandamus requires prior demand and refusal.
    Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
    Vicarious liability for export proceeds arose from assigned transaction responsibility, while FEMA civil penalty required no mens rea.
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      Dominant issue: legality of arrest and custody - Court held that...

      Legality of arrest and non-production after medical transfer: challenge rejected as arrest supported by material and transfer excused non-production

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      GSTJanuary 20, 2026Case LawsHC
      Dominant issue: legality of arrest and custody - Court held that illegal arrest may be challenged by writ only where arrest flagrantly breaches procedural safeguards or is mala fide; ordinarily bail provisions govern custody, and judicial scrutiny focuses on material justifying arrest. Outcome: challenge rejected because arrest was supported by material establishing reason to believe an offence under Section 132(1) was made out. Dominant issue: non-production within 24 hours - Court found non-production excused by exigent medical transfer and not contrary to statutory requirements or instructions, so this plea failed. Petition dismissed. - HC

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      ActsIncome Tax