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    Tag: tax evasion investigation

    Income Tax Searches| Prior Notice Can Ruin investigation, Destroy Evidence: Supreme Court
    Income Tax Searches| Prior Notice Can Ruin investigation, Destroy Evidence: Supreme Court
    Supreme Court

    Income Tax Searches| Prior Notice Can Ruin investigation, Destroy Evidence: Supreme Court

    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.

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    Summons are Merely a Step in Inquiry, Not Adjudication: Delhi High Court Draws Distinct Line Under Section 70 CGST Act 
    Summons are Merely a Step in Inquiry, Not Adjudication: Delhi High Court Draws Distinct Line Under Section 70 CGST Act 
    High CourtLatest news

    Summons are Merely a Step in Inquiry, Not Adjudication: Delhi High Court Draws Distinct Line Under Section 70 CGST Act 

    Delhi High Court ruled that GST summons under Section 70 cannot be routinely challenged through writ jurisdiction, holding they are investigative tools, not adjudication. Justice Neena Bansal Krishna stressed safeguarding liberty while permitting robust investigation of serious economic offences.

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