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...
Cancellation of GST registration of petitioner - Non compliance of conditions mentioned in section 29(2) of the GST Act - opportunity of hearing was not given to the petitioner - violation of principles of natural justice (audi alterem partem) - order of cancellation quashed. - It is left open to the respondent – authority to issue a fresh notice on any specific ground mentioned under section 29(2) of the GST Act, which proceeding, if initiated, may be decided on its own merit - HC
Cancellation of GST registration of petitioner - Non compliance of conditions mentioned in section 29(2) of the GST Act - opportunity of hearing was not given to the petitioner - violation of principles of natural justice (audi alterem partem) - order of cancellation quashed. - It is left open to the respondent – authority to issue a fresh notice on any specific ground mentioned under section 29(2) of the GST Act, which proceeding, if initiated, may be decided on its own merit - HC
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