Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as ...
Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
Summons issued during a GST inquiry constitute an evidence-gathering measure and do not themselves initiate prosecutorial proceedings; therefore the summonses challenged were held valid and within statutory power. The court treated arrest safeguards under the relevant arrest provision as distinct and emphasised procedural protections for arrest, while noting anticipatory bail is not appropriate merely to avoid appearance during an inquiry stage - anticipatory relief was premature and the writ dismissed for lack of readiness. The court also recorded non-cooperation by petitioners and noted one petitioner had already been released on bail, leaving liberty to seek appropriate relief at a later stage.
Summons issued during a GST inquiry constitute an evidence-gathering measure and do not themselves initiate prosecutorial proceedings; therefore the summonses challenged were held valid and within statutory power. The court treated arrest safeguards under the relevant arrest provision as distinct and emphasised procedural protections for arrest, while noting anticipatory bail is not appropriate merely to avoid appearance during an inquiry stage - anticipatory relief was premature and the writ dismissed for lack of readiness. The court also recorded non-cooperation by petitioners and noted one petitioner had already been released on bail, leaving liberty to seek appropriate relief at a later stage.
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