When offence is cognizable and non-bailable

Safeguards-– (Non- cognizable and Bailable):

D.K. Basu v. State of West Bengal reported in 1997 (1) SCC 416

Authorized Officer must be having a warrant to arrest a person

Procedural Aspect of the Arrest

Section 46 of CrPC Arrest how made

Who can be arrested in case of a company?

Section: 137- Offences by companies

Section 436 of the Code of Criminal Procedure, 1973

Section 85 Liability in case of transfer of business

Section 86 Liability of Agent and Principal

Section 87 Liability in case of Amalgamation or Mergers of Companies

Section 88 Liability in case of company in Liquidation

Section 89 Liability of Director of Private Company

Section 90 Liability of Partners of firm to pay Tax

Section 91 Liability of Guardians, Trustees, etc.

Section 92 Liability of court of wards, etc.

Section 93 Special provisions regarding liability to pay tax, interest or penalty in certain cases

Section 94 Liability in certain cases

Section 22: -Person liable for Registration under GST

Section 23: -Persons not liable for GST Registration

Section 24: -Compulsory GST registration in certain cases

Section 25: – Procedure for Registration under GST

Section 26: – Deemed Registration under GST

Section 27: -GST Registration for casual taxable or non-resident taxable Person

Section 28: – Amendment of GST Registration

Section 29: -Cancellation of GST Registration

Section 30: -Revocation of cancellation of GST Registration

Case Covered- M/s V 2 Realty 9 ADVANCE RULING NO. GUJ/GAAR/R/26/2020

Case Covered- M/s Patrator (ADVANCE RULING NO. GUJ/GAAR/R/28/2020)