Suspension of insolvency professional registration prevents continued Resolution Professional appointments and restricts interim stays that effectivel...
Original works exemption for railway contracts depends on actual integrated construction scope, while accessible tax data defeats suppression allegati...
Survey surrender characterisation determines whether mixed excess stock and business-linked cash face normal taxation or special deemed-income taxatio...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4915 
