Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Anticipatory bail following a CGST summons is not premature merely because no arrest order exists: summons alone neither establishes arrest nor makes a person an accused, but tangible circumstances may create a real and reasonable apprehension of arrest. Such apprehension only engages anticipatory-bail jurisdiction; it does not establish entitlement to pre-arrest protection. In an investigation concerning alleged clandestine manufacture and clearance, outstanding inquiries, a co-accused's arrest, and alleged non-cooperation supported the need for possible further interrogation. The application was therefore refused, as investigation requirements outweighed the requested extraordinary protection.
Anticipatory bail following a CGST summons is not premature merely because no arrest order exists: summons alone neither establishes arrest nor makes a person an accused, but tangible circumstances may create a real and reasonable apprehension of arrest. Such apprehension only engages anticipatory-bail jurisdiction; it does not establish entitlement to pre-arrest protection. In an investigation concerning alleged clandestine manufacture and clearance, outstanding inquiries, a co-accused's arrest, and alleged non-cooperation supported the need for possible further interrogation. The application was therefore refused, as investigation requirements outweighed the requested extraordinary protection.
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TaxTMI 
TaxTMI 
