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 March 2019 Year 2019 This

Detention (custody) of persons - procedure to followed - ...

Case Laws     GST

March 21, 2019

Detention (custody) of persons - procedure to followed - satisfaction of commissioner u/s 69 of CGST Act - writ of Habeas Corpus under Article 226 of the Constitution of India shall not be maintainable when a person is in custody on the basis of orders passed by a Court of competent jurisdiction.

View Source

 


 

You may also like:

  1. Arrest order challenged u/s 19(3) of Prevention of Money Laundering Act (PMLA), 2002. Court held PMLA prevails as special enactment over general law. Section 65 allows...

  2. Instructions/Guidelines regarding procedures to be followed during Search Operation - Instructions

  3. First time importers, verification of documents - submission of KYC documents and procedure to be followed

  4. The High Court considered a Habeas Corpus Petition challenging a detention order due to smuggling of foreign-origin gold. The court held that while there is no fixed...

  5. Central Government notifies special procedure by a registered person engaged in manufacturing of the goods - Notification

  6. Remand in favour of the investigating agency - The learned Solicitor General is right in his submission that apart from the fact that the word “custody” is different...

  7. Smuggling - Detention order - Illegal availment of duty drawback - Since, as the record discloses, the last act which the petitioner undertook, and which may amount to...

  8. Prevention Detention Order - Smuggling of gold - the order of detention passed for more than two grounds and if one of the grounds is not applicable or vague or...

  9. Permission to interrogate and record statement of accused in judicial custody - GST evasion - issue of fake invoices - IO and Superintendent allowed to interrogate and...

  10. Seeking grant of bail - irregular availment of Input Tax Credit - fake firms - The object of keeping the person in custody is to ensure his availability to face the...

  11. Grant of Bail - Taking into consideration, the facts of the case, though the officers under the CGST Act, cannot seek custody of the arrested persons for completing the...

  12. Validity of “summary of the order” - the Commissioner of State Tax Department are directed to issue appropriate guidelines/circular/notification elaborating therein the...

  13. Seeking grant of Bail - illegally claiming Input Tax Credit (ITC) on the basis of false invoices - It is a settled law which has been reiterated by the Apex Court in...

  14. GST - Detention of goods under transport - discrepancy in documents - the statutory provisions provide a mechanism for adjudication following detention of goods...

  15. Assessment u/s 158BD - section 158BD enables assessment of any person, other than the searched person.section 158BC prescribes the procedure for making block assessment...

 

Quick Updates:Latest Updates