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 Reassessment proceedings - notice issued in the course of the reassessment proceedings not served on the assessee - The High Court examined the evidence presented, including copies of notices and postal tracking reports. It noted that all notices appeared to have been dispatched to the assessee but returned to the sender, the assessing officer. Despite this, the officer claimed the notices were served. The Court held that the mere dispatch of the assessment order to the same address did not prove due service of preceding notices. - Consequently, it set aside the assessment order and directed the petitioner to file detailed objections within a specified timeframe. The Court also allowed the assessing authority to reevaluate the issue of the firm's existence independently.
Validity of Reassessment proceedings - notice issued in the course of the reassessment proceedings not served on the assessee - The High Court examined the evidence presented, including copies of notices and postal tracking reports. It noted that all notices appeared to have been dispatched to the assessee but returned to the sender, the assessing officer. Despite this, the officer claimed the notices were served. The Court held that the mere dispatch of the assessment order to the same address did not prove due service of preceding notices. - Consequently, it set aside the assessment order and directed the petitioner to file detailed objections within a specified timeframe. The Court also allowed the assessing authority to reevaluate the issue of the firm's existence independently.
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