Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
GST - Highlights / Catch Notes

Home Highlights August 2023 Year 2023 This

Validity of warrant of arrest - processes have been issued ...

GST

August 1, 2023

Validity of warrant of arrest - processes have been issued post-cognizance and it has been rightly contended on behalf of petitioners that once the summons had been issued, the Court could issue warrant only after receipt of the service report. Had such a warrant been issued in the pre-cognizance stage during the investigation things would have been different - The impugned order of issuing the warrant of arrest is set aside - HC

View Source

 


 

You may also like:

  1. Non-Bailable Warrants of Arrest - The procedure adopted by the Tribunal is in conformity with the NCLT Rules, 2016 as well as order XVI Rule 10 of the Code of Civil...

  2. Money Laundering - power to arrest - The department, after issuance of summons, in such a case, could not have arrested the respondent unless warrants were issued by the...

  3. Validity of reassessment of order - When the discrepancies are there, it will have to be clarified by the assessee - the notices were rightly issued u/s 148 of the Act - HC

  4. Separate registration for different units - Commissioner rightly denied the request to accord ex-post facto permission to hold both separate VAT & Composition registrations.

  5. Inquiry proceedings under Service Tax - apprehension of arrest - The summons issued to the petitioners / petitioner No.2, does not authorize the investigating officer to...

  6. Guidelines for issue of summons, visits, search, seizure, arrest and prosecution regarding manufacturers or principal manufacturers of articles of jewellery or parts of...

  7. Post Budget Notifications issued for central excise and customs as announced by FM in the parliament

  8. Seeking release on ground of arrest of petitioner being illegal and in violation of principles laid down by the Hon’ble Supreme Court - The Court found that the arrest...

  9. Validity of summons issued under CGST Act - relief from arrest - respondent authorities are investigating the cognizable offence under the CGST Act - not inclined to...

  10. Grant/non grant of pre-arrest Bail - offence and non compliance of GST provisions - HC directed to keep SC order before granting pre-arrest bail.

 

Quick Updates:Latest Updates