Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
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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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