Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
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Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Material recovered in a search at a third party's premises could validly support proceedings against another person under the second Explanation to Section 148, even though the searched person's case was under an interim restraint and the search might later be challenged. The Court held that such interim protection was only prima facie and did not declare the search illegal or nullify the material seized. Validity of the notice had to be tested on the date of issue, when no stay operated against the search proceedings. Later invalidation of the search would not undo jurisdiction already validly exercised or vitiate proceedings already initiated. The writ petition was dismissed.
Material recovered in a search at a third party's premises could validly support proceedings against another person under the second Explanation to Section 148, even though the searched person's case was under an interim restraint and the search might later be challenged. The Court held that such interim protection was only prima facie and did not declare the search illegal or nullify the material seized. Validity of the notice had to be tested on the date of issue, when no stay operated against the search proceedings. Later invalidation of the search would not undo jurisdiction already validly exercised or vitiate proceedings already initiated. The writ petition was dismissed.
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