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...
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The High Court considered the validity of an assessment order cancelling the petitioner's GST registration. The petitioner lacked access to the GST portal and was unfamiliar with computer resources. The Court noted the cancellation of registration and that the petitioner was not heard despite being offered a personal hearing. The petitioner agreed to pay 10% of the disputed tax demand for a remand. The Court quashed the assessment order, allowing the petitioner to contest the tax demand. The petitioner was directed to remit 10% of the disputed tax demand within two weeks. The petition was disposed of accordingly.
The High Court considered the validity of an assessment order cancelling the petitioner's GST registration. The petitioner lacked access to the GST portal and was unfamiliar with computer resources. The Court noted the cancellation of registration and that the petitioner was not heard despite being offered a personal hearing. The petitioner agreed to pay 10% of the disputed tax demand for a remand. The Court quashed the assessment order, allowing the petitioner to contest the tax demand. The petitioner was directed to remit 10% of the disputed tax demand within two weeks. The petition was disposed of accordingly.
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