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...
Reversal of refund earlier granted to the petitioner - not affording any opportunity of hearing - Violation of provisions of section 75(4) of GST - Considering the fair statement made by the Revenue's counsel, the High court refrains from imposing costs despite the conduct of the revenue authorities. - Accordingly, the writ petition is allowed, setting aside the order. The matter is remitted to the respondent to issue a fresh order after affording the petitioner an opportunity for a hearing.
Reversal of refund earlier granted to the petitioner - not affording any opportunity of hearing - Violation of provisions of section 75(4) of GST - Considering the fair statement made by the Revenue's counsel, the High court refrains from imposing costs despite the conduct of the revenue authorities. - Accordingly, the writ petition is allowed, setting aside the order. The matter is remitted to the respondent to issue a fresh order after affording the petitioner an opportunity for a hearing.
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