Fox Mandal & Co approached the Supreme Court of India challenging a Rs 3.9-crore service tax demand from the pre-GST regime; a bench of PS Narasimha and Alok Aradhe granted two weeks to file missing documents.
The Supreme Court observed that prior notice before search and seizure could cripple investigations in the digital age. While hearing a PIL on Section 132 of the Income Tax Act, the Court upheld powers based on “reason to believe” to tackle undisclosed income.
