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...
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The case involves a challenge to the extension of the time limit for GST assessment u/s 73 of the CGST/AGST Act, 2017 due to the COVID-19 pandemic. The court considered the term 'force majeure' as defined in the Explanation to Section 168A of the Act. Previous extensions were noted. Several High Courts provided interim relief to noticees/assessees, allowing proceedings but no final orders or recovery. The court decided that recovery of the assessed amount shall not be enforced until further orders. The petition was disposed of accordingly.
The case involves a challenge to the extension of the time limit for GST assessment u/s 73 of the CGST/AGST Act, 2017 due to the COVID-19 pandemic. The court considered the term 'force majeure' as defined in the Explanation to Section 168A of the Act. Previous extensions were noted. Several High Courts provided interim relief to noticees/assessees, allowing proceedings but no final orders or recovery. The court decided that recovery of the assessed amount shall not be enforced until further orders. The petition was disposed of accordingly.
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