The court examined whether reassessment could proceed without any incriminating material from search. It held that absence of such material vitiates jurisdiction, leading to quashing of proceedings.
The article explains how structured criminal networks fuel human trafficking through advanced methods and global operations. It highlights that weak law enforcement and corruption remain key barriers to effective control.
Courts are divided on whether GST notices can cover multiple financial years in one proceeding. The key takeaway is that the final ruling will define whether limitation safeguards can be bypassed through consolidation.
The shift replaces multiple filings with a single consolidated form for buyers. The key takeaway is that compliance is now simpler, faster, and less prone to errors.
Organized crime has shifted from local operations to global networks using technology and cross-border systems. The key takeaway is that international cooperation is essential to tackle these evolving, borderless criminal activities effectively.
The issue was inadequacy of general criminal laws in dealing with syndicates. The law creates a stricter framework to dismantle organised crime networks and ensure effective prosecution.
Under SB Order No. 03/2026, customers can now withdraw up to ₹20,000 through Aadhaar authentication without submitting withdrawal forms or vouchers. The revised framework promotes seamless and paperless Post Office Savings Bank transactions.
The issue was whether a declared juvenile can be kept in regular jail. The Court held such detention unconstitutional and mandated immediate transfer to observation homes.
The case emphasizes that ignoring clarification notices may result in denial of deductions and exemptions. Taxpayers must substantiate claims with proper evidence to avoid adverse outcomes.
This case examines whether ITC can be denied when a supplier fails to deposit tax despite a genuine transaction. Courts ruled that bona fide purchasers should not be penalized for supplier defaults, emphasizing fairness and constitutional safeguards.