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...
The High Court found a violation of natural justice as the show cause notice lacked details of hearing. Referring to legal precedents, the Court emphasized the importance of legislative intent in interpreting statutes. It noted that clear statutory language must be followed without implying additional terms. The Court clarified that a casus omissus can only be filled if there is a clear necessity within the statute. While interpreting statutes, the plain meaning rule applies, and any hardship cannot alter the language used. The Court highlighted the significance of personal hearing in tax matters and remanded the case for proper adherence to statutory procedures, emphasizing the need for personal hearing before passing a fresh order.
The High Court found a violation of natural justice as the show cause notice lacked details of hearing. Referring to legal precedents, the Court emphasized the importance of legislative intent in interpreting statutes. It noted that clear statutory language must be followed without implying additional terms. The Court clarified that a casus omissus can only be filled if there is a clear necessity within the statute. While interpreting statutes, the plain meaning rule applies, and any hardship cannot alter the language used. The Court highlighted the significance of personal hearing in tax matters and remanded the case for proper adherence to statutory procedures, emphasizing the need for personal hearing before passing a fresh order.
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