Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
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...
Addition u/s 68 - non consideration of evidence - it is apparent that specific issue relating to the documents furnished by the assessee has not been addressed by the Authorities albeit a specific ground raised in the appeal memo - It is well settled law that reasons are the heart beat/soul of an order and any order passed by the quasi judicial Authority sans reasons is void ab initio - order set aside
Addition u/s 68 - non consideration of evidence - it is apparent that specific issue relating to the documents furnished by the assessee has not been addressed by the Authorities albeit a specific ground raised in the appeal memo - It is well settled law that reasons are the heart beat/soul of an order and any order passed by the quasi judicial Authority sans reasons is void ab initio - order set aside
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