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Person Summoned Under Sec 69 CGST Act Cannot Seek Anticipatory Bail Under S 438 CrPC; Only Remedy Is Under Art 226 : Supreme Court

The Supreme Court on Monday held that if a person is summoned under Section 69 (Power to arrest) of the CGST Act, 2017 for the purpose of recording of his/her statement, the provision of Section 438...
Justice Jb Pardiwala Justice Prashant Kumar Mishra V Choodamani Parmeshwaran Iyer Kanu Agrawal High Court Under Art Gujarat High Court
Source: livelaw.in

No Recovery Proceedings U/S 11A Central Excise Act Unless Sanctioned Refunds Reversed In Appeal: Jammu & Kashmir High Court

The Jammu & Kashmir and Ladakh High Court has ruled that Section 11A of the Central Excise Act 1944 which deals with recovery proceedings is not applicable when the excise duty refund has been...
Jammu And Kashmir Ladakh High Court Service Tax Appellate Tribunal Central Excise Act Adjudicating Authority Justice Sanjeev Kumar
Source: livelaw.in

Revenue Dept Can't Recover Refunded Cess Amount Because Refund Was Based On A Judgment Which Was Later Overruled : Supreme Court

The Supreme Court has upheld the decision of the Jammu and Kashmir and Ladakh (J&K&L) High Court where the court had held that the assessee was not liable to return the Education Cess and Secondary &...
Prashant Kumar Mishra Supreme Court Union Of India Jkl High Court Modi Rubber Ltd Bench Of The Supreme Court
Source: livelaw.in

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ED Officers Do Not Have Powers Of Police Officer, Can't Hold Custody Beyond First 24 Hrs Of Arrest: Justice J Nisha Banu In Senthil Balaji Case

The Madras High Court on Tuesday gave a split verdict in the Habeas Corpus plea filed by S Megala, wife of Senthil Balaji against his arrest by the Enforcement Directorate. The Enforcement...
Justice Bano Justice Chakravarthy Justiced Bharatha Chakravarthy Justice Banu Tushar Mehta Vijay Madanlal Choudhary
Source: livelaw.in

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