https://www.taxtmi.com/caselaws?id=374128 The Supreme Court affirmed the High Court's decision that arrest under Section 91 of the Finance Act, 1994 must adhere to the prescribed procedure in Section 73A(3) and (4) of the Act. The Court held that the procedural requirements are mandatory before effecting arrests under Sections 90 and 91, ultimately dismissing the appeals. en-us Wed, 23 Jan 2019 00:00:00 +0530 Fri, 22 Jul 2022 18:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=374128 The Supreme Court affirmed the High Court's decision that arrest under Section 91 of the Finance Act, 1994 must adhere to the prescribed procedure in Section 73A(3) and (4) of the Act. The Court held that the procedural requirements are mandatory before effecting arrests under Sections 90 and 91, ultimately dismissing the appeals. Case-Laws Service Tax Wed, 23 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=374128