Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
Attachment of Pre Offence Mortgaged Property remains possible under PMLA; secured creditors may pursue statutory claim and seek auction with undertaki...
Interim protection granted in writ proceedings against criminal proceedings under the CGST Act was confined to the criminal process and did not restrain the Revenue from pursuing adjudicatory action under Sections 73 or 74. The HC noted that the challenged order was only an interim bail order, that custody was not shown to be required for further investigation, and that the connected writ orders stayed criminal proceedings alone. On that basis, the Court declined to interfere and dismissed the appeal, leaving open the question of maintainability of the writ petition in light of the Magistrate's earlier refusal of bail.
Interim protection granted in writ proceedings against criminal proceedings under the CGST Act was confined to the criminal process and did not restrain the Revenue from pursuing adjudicatory action under Sections 73 or 74. The HC noted that the challenged order was only an interim bail order, that custody was not shown to be required for further investigation, and that the connected writ orders stayed criminal proceedings alone. On that basis, the Court declined to interfere and dismissed the appeal, leaving open the question of maintainability of the writ petition in light of the Magistrate's earlier refusal of bail.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4811 
Join Channel 
