https://www.taxtmi.com/caselaws?id=402321 The court rejected both writ applications, emphasizing that the invocation of Rule 86A must be based on credible material and not mere suspicion. The court directed the authorities to complete the investigation within a specified timeframe and take appropriate action. The court also highlighted the need for the government to issue guidelines or procedures for invoking Rule 86A to prevent its arbitrary use. The court clarified that it did not address the constitutional validity of Rule 86A, leaving it open for future challenges. en-us Thu, 24 Dec 2020 00:00:00 +0530 Fri, 21 Mar 2025 13:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402321 The court rejected both writ applications, emphasizing that the invocation of Rule 86A must be based on credible material and not mere suspicion. The court directed the authorities to complete the investigation within a specified timeframe and take appropriate action. The court also highlighted the need for the government to issue guidelines or procedures for invoking Rule 86A to prevent its arbitrary use. The court clarified that it did not address the constitutional validity of Rule 86A, leaving it open for future challenges. Case-Laws GST Thu, 24 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402321