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...
Anticipatory bail is prescribed where the alleged offence carries a maximum sentence of five years and is not punishable by death or life imprisonment; the operative effect is grant of pre-arrest bail because the applicant has cooperated with investigation and there is no likelihood of tampering with evidence or influencing witnesses. The bail is conditioned on executing a personal bond with one surety, regular appearance as required, and strict non-interference with evidence and witnesses, with release to follow upon compliance with these conditions.
Anticipatory bail is prescribed where the alleged offence carries a maximum sentence of five years and is not punishable by death or life imprisonment; the operative effect is grant of pre-arrest bail because the applicant has cooperated with investigation and there is no likelihood of tampering with evidence or influencing witnesses. The bail is conditioned on executing a personal bond with one surety, regular appearance as required, and strict non-interference with evidence and witnesses, with release to follow upon compliance with these conditions.
Note: It is a system-generated summary and is for quick reference only.
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