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 dismissed the petition seeking a declaration that the blocking of Input Tax Credit (ITC) was unlawful due to lack of jurisdiction and violation of principles of natural justice. The court held that u/r 86A(1) of the OGST Rules, 2017, the Deputy Commissioner of State Taxes, being higher in rank than an Assistant Commissioner, had jurisdiction to pass the impugned orders relating to State GST. The court clarified that the circular issued by the Government of India on 02.11.2021 is applicable only to Central GST and not State GST unless adopted by the State Government through a declaration, which was not done in this case. Consequently, the claim of lack of jurisdiction and violation of natural justice was rejected, and the petition was disposed of.
The High Court dismissed the petition seeking a declaration that the blocking of Input Tax Credit (ITC) was unlawful due to lack of jurisdiction and violation of principles of natural justice. The court held that u/r 86A(1) of the OGST Rules, 2017, the Deputy Commissioner of State Taxes, being higher in rank than an Assistant Commissioner, had jurisdiction to pass the impugned orders relating to State GST. The court clarified that the circular issued by the Government of India on 02.11.2021 is applicable only to Central GST and not State GST unless adopted by the State Government through a declaration, which was not done in this case. Consequently, the claim of lack of jurisdiction and violation of natural justice was rejected, and the petition was disposed of.
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