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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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.
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