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...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Jurisdiction to condone delay in filing GST Appeal. Suspension of registration. Petitioner's lapse in not submitting tax returns for six consecutive months. Impugned order would prevent Petitioner from conducting business, necessitating fresh registration. Allowing re-hearing before State Tax Officer, subject to conditions for lapse, meets ends of justice. Petitioner's Accountant suffered from Covid-19 infection, preventing timely filing of returns. Token cost of Rs. 5,000/- imposed on Petitioner. Petition allowed in part.
Jurisdiction to condone delay in filing GST Appeal. Suspension of registration. Petitioner's lapse in not submitting tax returns for six consecutive months. Impugned order would prevent Petitioner from conducting business, necessitating fresh registration. Allowing re-hearing before State Tax Officer, subject to conditions for lapse, meets ends of justice. Petitioner's Accountant suffered from Covid-19 infection, preventing timely filing of returns. Token cost of Rs. 5,000/- imposed on Petitioner. Petition allowed in part.
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