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...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Recovery notices and bank attachment orders - No opportunity of being heard - discrepancies between the GSTR 3B return and the GSTR 2B return - The High Court observed that the petitioner was not given a proper opportunity to be heard before the issuance of the assessment order. Despite the petitioner's submission of a reply, no opportunity for a personal hearing was provided. - Considering that approximately 50% of the tax liability was recovered by debiting the petitioner's bank account, the court deemed it necessary to provide the petitioner with an opportunity to be heard. - Matter restored back.
Recovery notices and bank attachment orders - No opportunity of being heard - discrepancies between the GSTR 3B return and the GSTR 2B return - The High Court observed that the petitioner was not given a proper opportunity to be heard before the issuance of the assessment order. Despite the petitioner's submission of a reply, no opportunity for a personal hearing was provided. - Considering that approximately 50% of the tax liability was recovered by debiting the petitioner's bank account, the court deemed it necessary to provide the petitioner with an opportunity to be heard. - Matter restored back.
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