Limitation period commencement and procedural inquiry rules: identity-based limitation upheld; complaints by authorised public servants need not attra...
Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
Requirement of written reasons for extension under Section 110(2) and validity of seizure raise procedural compliance and factual authenticity questions; those factual disputes-document genuineness, timelines, alleged tampering, forensic tests and mobile tower data-are for the Adjudicating Authority to determine, not for interlocutory writ relief. The High Court found no apparent reason to doubt affidavits but declined to usurp the statutory fact finding role, refused immediate release of seized goods for lack of demonstrated irreparable harm, and disposed of the writ appeal by denying interim interference with the seizure while SCN proceedings continue.
Requirement of written reasons for extension under Section 110(2) and validity of seizure raise procedural compliance and factual authenticity questions; those factual disputes-document genuineness, timelines, alleged tampering, forensic tests and mobile tower data-are for the Adjudicating Authority to determine, not for interlocutory writ relief. The High Court found no apparent reason to doubt affidavits but declined to usurp the statutory fact finding role, refused immediate release of seized goods for lack of demonstrated irreparable harm, and disposed of the writ appeal by denying interim interference with the seizure while SCN proceedings continue.
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