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 assessment order and bank attachment notice - no personal hearing provided - The High court notes that the petitioner was not heard before the order issuance and only a summary was uploaded on the GST portal. Consequently, the assessment order and attachment notice are quashed, with the condition that the petitioner pays 10% of the disputed tax demand within two weeks. The assessing officer is directed to provide a reasonable opportunity, including a personal hearing, and issue a fresh assessment order within two months of receiving the payment.
Validity of assessment order and bank attachment notice - no personal hearing provided - The High court notes that the petitioner was not heard before the order issuance and only a summary was uploaded on the GST portal. Consequently, the assessment order and attachment notice are quashed, with the condition that the petitioner pays 10% of the disputed tax demand within two weeks. The assessing officer is directed to provide a reasonable opportunity, including a personal hearing, and issue a fresh assessment order within two months of receiving the payment.
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