Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
HC held that cancellation of GST registration and rejection of the revocation application were vitiated by breach of natural justice. The authority had invited and received a reply but rejected it by a cryptic order without addressing the defence or recording reasons, making the decision arbitrary and non-speaking. The cancellation and revocation notices were also defective because the hearing date was fixed before expiry of the time granted to reply, denying a meaningful opportunity of hearing. Although the general rule favours the statutory appellate remedy, writ jurisdiction under Article 226 remained available where the impugned orders were patently illegal, arbitrary, or passed without fair hearing. The impugned orders were set aside and the writ petition was entertained.
HC held that cancellation of GST registration and rejection of the revocation application were vitiated by breach of natural justice. The authority had invited and received a reply but rejected it by a cryptic order without addressing the defence or recording reasons, making the decision arbitrary and non-speaking. The cancellation and revocation notices were also defective because the hearing date was fixed before expiry of the time granted to reply, denying a meaningful opportunity of hearing. Although the general rule favours the statutory appellate remedy, writ jurisdiction under Article 226 remained available where the impugned orders were patently illegal, arbitrary, or passed without fair hearing. The impugned orders were set aside and the writ petition was entertained.
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