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 respondent authority failed to provide reasons for levying...
Transfer of goods between own units without sale shouldn't attract interest/penalty. Authorities must give reasons as per CBIC circular & court precedents.
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The respondent authority failed to provide reasons for levying interest and penalty, despite the goods being transferred between the petitioner's establishments, not sold. The court relied on CBIC's circular and previous judgments in Dhabriya Polywood Ltd. and Orson Holdings Company Ltd., which granted benefit of doubt and considered lack of ill-intent, respectively. The impugned orders were quashed and set aside, and the matter was remanded for a fresh de novo order, assigning detailed reasons after hearing the petitioner, considering the cited decisions.
The respondent authority failed to provide reasons for levying interest and penalty, despite the goods being transferred between the petitioner's establishments, not sold. The court relied on CBIC's circular and previous judgments in Dhabriya Polywood Ltd. and Orson Holdings Company Ltd., which granted benefit of doubt and considered lack of ill-intent, respectively. The impugned orders were quashed and set aside, and the matter was remanded for a fresh de novo order, assigning detailed reasons after hearing the petitioner, considering the cited decisions.
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