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 ...
The High Court considered the cancellation of petitioner's registration due to business not conducted from declared place and non-existent firm. The Court held that principles of natural justice require providing the petitioner with a copy of the letter forming the basis of the show cause notice for effective defense. The cancellation order was initiated by an authority higher in rank than the one passing the order, raising procedural concerns. The petitioner was not given the opportunity to respond to the inquiry conducted by D.G.G.I. as the points and findings were not communicated. Consequently, the Court found the orders unsustainable in law and allowed the petition.
The High Court considered the cancellation of petitioner's registration due to business not conducted from declared place and non-existent firm. The Court held that principles of natural justice require providing the petitioner with a copy of the letter forming the basis of the show cause notice for effective defense. The cancellation order was initiated by an authority higher in rank than the one passing the order, raising procedural concerns. The petitioner was not given the opportunity to respond to the inquiry conducted by D.G.G.I. as the points and findings were not communicated. Consequently, the Court found the orders unsustainable in law and allowed the petition.
Note: It is a system-generated summary and is for quick reference only.