Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Twin conditions for bail under PMLA were assessed on broad probabilities and a prima facie case of money laundering was found, so bail under those conditions was denied. Arrest and remand procedures complied with statutory safeguards and challenges to validity of arrest were rejected. A prosecution complaint meeting filing requirements was held to terminate the statutory default-bail entitlement despite continued investigation, so default bail was refused. Medical bail was denied because illnesses shown were treatable in custody, though custodial medical care was directed. Article 21 delay-based bail was not warranted on present incarceration (127 days); PMLA proceedings may continue despite pending predicate investigation unless the predicate is quashed or the accused acquitted.
Twin conditions for bail under PMLA were assessed on broad probabilities and a prima facie case of money laundering was found, so bail under those conditions was denied. Arrest and remand procedures complied with statutory safeguards and challenges to validity of arrest were rejected. A prosecution complaint meeting filing requirements was held to terminate the statutory default-bail entitlement despite continued investigation, so default bail was refused. Medical bail was denied because illnesses shown were treatable in custody, though custodial medical care was directed. Article 21 delay-based bail was not warranted on present incarceration (127 days); PMLA proceedings may continue despite pending predicate investigation unless the predicate is quashed or the accused acquitted.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4813 
Join Channel 
