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...
Validity of demand of GST including penalty - Violation of principles of natural justice - impugned order does not take into consideration the reply submitted by the petitioner and is a cryptic order - Given the shortcomings in the adjudication process, the High Court remitted the matter to the Proper Officer for re-adjudication. The Proper Officer was directed to intimate the petitioner regarding any required details/documents and allow them an opportunity to furnish explanations and additional documents, if necessary.
Validity of demand of GST including penalty - Violation of principles of natural justice - impugned order does not take into consideration the reply submitted by the petitioner and is a cryptic order - Given the shortcomings in the adjudication process, the High Court remitted the matter to the Proper Officer for re-adjudication. The Proper Officer was directed to intimate the petitioner regarding any required details/documents and allow them an opportunity to furnish explanations and additional documents, if necessary.
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