Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
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Bail was granted on medical grounds where investigation was reported complete and custodial interrogation was not required; the petition cited completed probe despite recovery of incriminating physical and digital evidence indicating tax evasion under the GST Act. The court accepted petitioner's documented MRI diagnosis and advised neurosurgery and directed release on bail subject to furnishing a bail bond with two sureties who must be income taxpayers and to surrender the petitioner's passport to the trial court while furnishing bonds.
Bail was granted on medical grounds where investigation was reported complete and custodial interrogation was not required; the petition cited completed probe despite recovery of incriminating physical and digital evidence indicating tax evasion under the GST Act. The court accepted petitioner's documented MRI diagnosis and advised neurosurgery and directed release on bail subject to furnishing a bail bond with two sureties who must be income taxpayers and to surrender the petitioner's passport to the trial court while furnishing bonds.
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