Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
Unverified Insight Portal Information Cannot Justify Reassessment Without a Verified Taxpayer-Specific Income-Escape Nexus or Demonstrated Application...
Assessing Officer jurisdiction after statutory transfer invalidates reassessment notices issued by transferor officers and nullifies resulting proceed...
Consequential appeal-effect orders must implement rectification deleting working-capital adjustments and reconsider the resulting arm's-length range c...
Effective service of a show cause notice requires more than a portal display: if the notice is not placed in the prescribed "View Notices and Orders" window and no copy is separately served, the recipient is denied a reasonable opportunity to reply. Absence of a personal hearing before adjudication further breaches natural justice and vitiates the consequential order. Where the defect goes to procedural fairness, the High Court may entertain writ jurisdiction despite an alternate appellate remedy, quash the notice and order, and remit the matter for fresh adjudication after reply and hearing.
Effective service of a show cause notice requires more than a portal display: if the notice is not placed in the prescribed "View Notices and Orders" window and no copy is separately served, the recipient is denied a reasonable opportunity to reply. Absence of a personal hearing before adjudication further breaches natural justice and vitiates the consequential order. Where the defect goes to procedural fairness, the High Court may entertain writ jurisdiction despite an alternate appellate remedy, quash the notice and order, and remit the matter for fresh adjudication after reply and hearing.
Note: It is a system-generated summary and is for quick reference only.