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...
Page of 4821
Press 'Enter' after typing page number.
6581 to 6600 of 96408 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The article addresses discharge jurisdiction in criminal proceedings and holds that at the discharge stage the court must assess only whether a prima facie case or strong suspicion exists to warrant trial, not conduct a mini-trial; applying this test, the Special Court correctly refused discharge of the petitioner where admissible statements under the Customs Act, approver confessions, and other particularised particulars in the final report furnished sufficient material to proceed. The piece further explains that voluntariness, corroboration, and the probative weight of approver statements, extra judicial confessions and CCTV visuals are factual matters for trial and do not mandate discharge on the present record.
The article addresses discharge jurisdiction in criminal proceedings and holds that at the discharge stage the court must assess only whether a prima facie case or strong suspicion exists to warrant trial, not conduct a mini-trial; applying this test, the Special Court correctly refused discharge of the petitioner where admissible statements under the Customs Act, approver confessions, and other particularised particulars in the final report furnished sufficient material to proceed. The piece further explains that voluntariness, corroboration, and the probative weight of approver statements, extra judicial confessions and CCTV visuals are factual matters for trial and do not mandate discharge on the present record.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4821 
Join Channel 
