Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as ...
Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
Non-supply of the grounds of arrest and a mechanically passed remand order rendered the arrest, detention and judicial remand illegal under the CGST Act. Applying its earlier ruling in Hari Shankar Sharma, the HC noted that the arrest memo and record did not establish due service of the grounds of arrest, and that the remand court had acted without proper application of mind to the statutory and constitutional safeguards. It held that habeas corpus remained maintainable despite judicial remand where the remand itself was vitiated, quashed the remand order, and left the respondents free to proceed afresh in accordance with law.
Non-supply of the grounds of arrest and a mechanically passed remand order rendered the arrest, detention and judicial remand illegal under the CGST Act. Applying its earlier ruling in Hari Shankar Sharma, the HC noted that the arrest memo and record did not establish due service of the grounds of arrest, and that the remand court had acted without proper application of mind to the statutory and constitutional safeguards. It held that habeas corpus remained maintainable despite judicial remand where the remand itself was vitiated, quashed the remand order, and left the respondents free to proceed afresh in accordance with law.
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