Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
Habeas corpus petition found maintainable where remand order was not in accordance with law, rendering the arrest illegal; court applied the "reasons to believe" standard to assess whether arrest relied on credible evidence or mere suspicion and found remand record silent on that inquiry, undermining exercise of arrest powers under the special statute. Failure to show service of grounds of arrest and non compliance with departmental arrest guidelines led the court to hold the remand order legally infirm and to set it aside, allowing the writ.
Habeas corpus petition found maintainable where remand order was not in accordance with law, rendering the arrest illegal; court applied the "reasons to believe" standard to assess whether arrest relied on credible evidence or mere suspicion and found remand record silent on that inquiry, undermining exercise of arrest powers under the special statute. Failure to show service of grounds of arrest and non compliance with departmental arrest guidelines led the court to hold the remand order legally infirm and to set it aside, allowing the writ.
Note: It is a system-generated summary and is for quick reference only.