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 August 2023 Year 2023 This

Validity of warrant of arrest - processes have been issued ...


Court Sets Aside Arrest Warrant Issued Post-Cognizance Without Required Service Report; Clarifies Procedural Requirements.

August 1, 2023

Case Laws     GST     HC

Validity of warrant of arrest - processes have been issued post-cognizance and it has been rightly contended on behalf of petitioners that once the summons had been issued, the Court could issue warrant only after receipt of the service report. Had such a warrant been issued in the pre-cognizance stage during the investigation things would have been different - The impugned order of issuing the warrant of arrest is set aside - HC

View Source

 


 

You may also like:

  1. Service tax demand on Goods Transport Agency (GTA) services rendered on reverse charge basis set aside as appellant did not collect service tax from service recipient....

  2. The Appellate Court exceeded its jurisdiction u/s 37 of the Arbitration and Conciliation Act, 1996, by setting aside an arbitral award that had already been confirmed...

  3. Exemption from service tax - Legal services - Notary services - The court affirms that legal services provided by individual advocates or firms of advocates are exempt...

  4. Demand for service tax on commission received on vehicle sales, sales promotion, and incentives under 'Business Auxiliary Services' set aside as show cause notice failed...

  5. Dishonor of Cheque - complaint was dismissed without taking cognizance - The complaint has been axed even before it was numbered and taking on file. In the opinion of...

  6. Non-Bailable Warrants of Arrest - The procedure adopted by the Tribunal is in conformity with the NCLT Rules, 2016 as well as order XVI Rule 10 of the Code of Civil...

  7. Dishonor of Cheque - recording the sworn statement - Merely in the first paragraph, the learned Magistrate has not stated cognizance was not taken and later in the last...

  8. Non-payment of service tax on management consultancy services, royalty services, intellectual property right services, business auxiliary services, and banking and...

  9. Liability to pay service tax for services provided to a foreign entity. The appellant argued that their turnover within the domestic market was below the threshold...

  10. The court held that the arrest of the petitioner was legal and justified. The arrest was made with a court order u/s 41(2) of the Code of Criminal Procedure, and not...

  11. Seeking pre-arrest bail -The court dismissed the application for anticipatory bail, emphasizing that the summons issued under Section 108 of the Customs Act were for...

  12. Legal Services / Services of an Advocate - Recovery of Service Tax alongwith interest and penalty - The High Court observed that, as set out in the Notification, the...

  13. The Supreme Court of India examined the legality of the arrest of the petitioner under the Prevention of Money Laundering Act (PMLA) and the Unlawful Activities...

  14. Various Service tax issues related to different activities undertaken by the appellant. The key points are: service tax demand on operation and maintenance of ropeway...

  15. Dishonour of cheque case instituted within 30 days from legal notice date satisfies condition precedent for cognizance u/s 138 and 142(b) of NI Act. Complaint within...

 

Quick Updates:Latest Updates