Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
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 ...
Uploading GST notices and the adjudication order under the portal's 'Additional Notices and Orders' tab was treated as insufficient statutory communication. Fixing a personal hearing before expiry of the period allowed for a reply deprived the taxpayer of an effective opportunity to respond and constituted a breach of natural justice in ex parte adjudication. The ex parte order was set aside, with permission to file a reply and a direction for fresh reasoned adjudication after hearing. A time-barred appeal against a separate DRC-OIA intimation did not affect the maintainability of a writ petition challenging the adjudication order.
Uploading GST notices and the adjudication order under the portal's 'Additional Notices and Orders' tab was treated as insufficient statutory communication. Fixing a personal hearing before expiry of the period allowed for a reply deprived the taxpayer of an effective opportunity to respond and constituted a breach of natural justice in ex parte adjudication. The ex parte order was set aside, with permission to file a reply and a direction for fresh reasoned adjudication after hearing. A time-barred appeal against a separate DRC-OIA intimation did not affect the maintainability of a writ petition challenging the adjudication order.
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