SC upheld the view that 148A(b) notices must specify information indicating escapement and cannot be used for preliminary fact-finding. The decision reiterates the mandatory separation between inquiries and show-cause notices.
SC affirmed that income of liquor syndicates assessed as AOPs must be taxed in hands of those AOPs only, not their individual members, upholding High Court and ITAT rulings.
The Court held that a challenge to a show cause notice was premature, as no final decision had been taken. It ruled that authorities may issue a fresh notice even after a prior blacklisting order is quashed.
The Supreme Court held that the decree remained executable despite delay in depositing the balance sale consideration and ruled that the High Court exceeded its revisional powers. The executing court’s order was restored.
The Supreme Court condoned the delay in filing but dismissed the special leave petitions, upholding the impugned judgments. Petitioners may still pursue other remedies under law.
The Supreme Court condoned the delay but dismissed the special leave petitions, affirming the impugned judgments. Petitioners can still pursue other legal remedies.
The Court held that prolonged custody and uncertainty over trial completion justified granting bail. It ruled that the appellant’s completed minimum sentence period warranted release.
The Court held that continued custody was unwarranted even though a significant tax loss was alleged. Bail was allowed as the charge-sheet was filed and a co-accused was already released.
Supreme Court condoned a 524-day delay after noting inefficient internal procedures and repeated scrutiny steps. The ruling stresses need for streamlined administrative processes in filing appeals.
Supreme Court declines judicial intervention in GST registration, emphasizing policy decisions rest with the government and legislature.
