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...
Rectification of an ex parte GST adjudication order cannot become a merits review through another ex parte order. Where the authority omitted to consider the assessee's replies, the defect went to the root of adjudication and required recall of the original order followed by a fresh personal hearing. Although the authority could correct an apparent error on its own motion and exercise inherent procedural-review power to cure denial of hearing, it could not sustain a revised demand without considering the replies and hearing the assessee. The subsequent ex parte rectification order was set aside and the matter remitted for fresh adjudication after granting an opportunity of hearing.
Rectification of an ex parte GST adjudication order cannot become a merits review through another ex parte order. Where the authority omitted to consider the assessee's replies, the defect went to the root of adjudication and required recall of the original order followed by a fresh personal hearing. Although the authority could correct an apparent error on its own motion and exercise inherent procedural-review power to cure denial of hearing, it could not sustain a revised demand without considering the replies and hearing the assessee. The subsequent ex parte rectification order was set aside and the matter remitted for fresh adjudication after granting an opportunity of hearing.
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