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...
Input Tax Credit fraud investigation involved questions of custodial interrogation, bail review, and procedural safeguards. The SC restored the learned magistrate's earlier order as to appellant No.2, a student, on the basis that custodial interrogation had already occurred, thereby vacating the impugned order as to him. The Court accepted that investigation remains incomplete and granted custodial interrogation of appellant No.1 for consecutive days from 28 January 2026 to 31 January 2026 until 5 p.m., directing interim custody for that period and release thereafter.
Input Tax Credit fraud investigation involved questions of custodial interrogation, bail review, and procedural safeguards. The SC restored the learned magistrate's earlier order as to appellant No.2, a student, on the basis that custodial interrogation had already occurred, thereby vacating the impugned order as to him. The Court accepted that investigation remains incomplete and granted custodial interrogation of appellant No.1 for consecutive days from 28 January 2026 to 31 January 2026 until 5 p.m., directing interim custody for that period and release thereafter.
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