Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
Courier transshipment of imported goods via named carrier to air cargo stations renewed until 30.01.2026; exemption conditional, strict controls apply...
Insurer's investment gains and investment write-downs face Section 263 revision; enquiry upheld, Rule 5(b)(ii) lapse sustained, late corrigendum quash...
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Power to summon under Section 70 of the CGST Act permits issuance of summons for inquiry and such attendance does not by itself constitute arrest or illegal detention; therefore no seven day prior notice is mandated by Section 70 and Order XVI C.P.C. requirement was held inapplicable. The petitioner attended and acknowledged multiple summonses without objection, was allowed mobile access and voluntary presence at GST Bhavan, and only upon ascertainment of involvement was arrested and produced before a Magistrate. The claim for compensation for alleged illegal detention was rejected and the petition dismissed.
Power to summon under Section 70 of the CGST Act permits issuance of summons for inquiry and such attendance does not by itself constitute arrest or illegal detention; therefore no seven day prior notice is mandated by Section 70 and Order XVI C.P.C. requirement was held inapplicable. The petitioner attended and acknowledged multiple summonses without objection, was allowed mobile access and voluntary presence at GST Bhavan, and only upon ascertainment of involvement was arrested and produced before a Magistrate. The claim for compensation for alleged illegal detention was rejected and the petition dismissed.
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