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...
Custodial interrogation in alleged fraudulent GST input tax credit cases requires a specific, individualised showing of necessity. The seriousness or non-bailable character of an economic offence and statutory arrest powers alone do not justify arrest. Necessity must be assessed against the accused's role and cooperation, outstanding material, risks of absconding or evidence tampering, and whether less restrictive measures can meet investigative needs. Where documentary and electronic material has been seized and is already held by the Department, a bare assertion of necessity is insufficient. Anticipatory bail was granted subject to surrender, attendance, continued cooperation, and safeguards against absconding or tampering.
Custodial interrogation in alleged fraudulent GST input tax credit cases requires a specific, individualised showing of necessity. The seriousness or non-bailable character of an economic offence and statutory arrest powers alone do not justify arrest. Necessity must be assessed against the accused's role and cooperation, outstanding material, risks of absconding or evidence tampering, and whether less restrictive measures can meet investigative needs. Where documentary and electronic material has been seized and is already held by the Department, a bare assertion of necessity is insufficient. Anticipatory bail was granted subject to surrender, attendance, continued cooperation, and safeguards against absconding or tampering.
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TaxTMI 
TaxTMI 
