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Service Tax - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

Jurisdiction - Whether the power of arrest under Section 91 of ...


Supreme Court: Arrests under Finance Act Section 91 require compliance with Section 73A(3) and (4) procedures.

April 18, 2019

Case Laws     Service Tax     SC

Jurisdiction - Whether the power of arrest under Section 91 of the Finance Act, 1994 can be exercised without following the procedure as set out in Section 73A(3) and (4) of the said Act? - Held No - (SC)

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