Agricultural-land reinvestment qualifies when transfer consideration precedes replacement purchase, while unexamined claims may be reassessed on escap...
Bona fide public fixed-deposit explanations prevent concealment penalties where unexplained-credit additions lack independent evidence of undisclosed ...
Factory-consumption condition restricts solar module parts exemption and excludes imported aluminium profiles fabricated outside the production factor...
CGST arrest commences when the person is actually deprived of liberty and placed in custody, not merely when present during a search, inquiry or statement recording. The twenty-four-hour period for production before a Magistrate runs from that actual arrest. Where a judicial undertaking requires seven working days' prior notice of arrest, a summons requiring attendance, evidence or documents is insufficient because it does not communicate a contemplated arrest. The Commissioner's arrest authorisation must contain and disclose reasons to believe, supporting material and application of mind before arrest. An arrest memo cannot substitute for that authorisation; failure of prior communication vitiates the arrest and later remand cannot cure the defect.
CGST arrest commences when the person is actually deprived of liberty and placed in custody, not merely when present during a search, inquiry or statement recording. The twenty-four-hour period for production before a Magistrate runs from that actual arrest. Where a judicial undertaking requires seven working days' prior notice of arrest, a summons requiring attendance, evidence or documents is insufficient because it does not communicate a contemplated arrest. The Commissioner's arrest authorisation must contain and disclose reasons to believe, supporting material and application of mind before arrest. An arrest memo cannot substitute for that authorisation; failure of prior communication vitiates the arrest and later remand cannot cure the defect.
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