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...
Criminal proceedings for alleged non-payment of TDS were found unsustainable once the state recovered tax, interest and statutory compounding fees: the court reasoned that public interest in prosecution evaporates when the exchequer is fully satisfied and therefore quashed the proceedings. The issuance of a warrant against a deceased accused was declared a nullity for want of application of mind, and related property attachment orders were vacated. The court held that acceptance of compounding during pendency settles the fiscal offence and that reviving trial thereafter-particularly against deceased persons-amounts to abuse of process and violates the right to a speedy trial under Article 21; relief was granted accordingly.
Criminal proceedings for alleged non-payment of TDS were found unsustainable once the state recovered tax, interest and statutory compounding fees: the court reasoned that public interest in prosecution evaporates when the exchequer is fully satisfied and therefore quashed the proceedings. The issuance of a warrant against a deceased accused was declared a nullity for want of application of mind, and related property attachment orders were vacated. The court held that acceptance of compounding during pendency settles the fiscal offence and that reviving trial thereafter-particularly against deceased persons-amounts to abuse of process and violates the right to a speedy trial under Article 21; relief was granted accordingly.
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