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...
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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