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...
Principles of natural justice violated due to non-issuance of notice regarding discrepancies as mandated by Rule 101(4) of Central Goods and Services Tax Rules, 2017. Discrepancies existed between audit report and demands raised. Petitioner asserted providing all requested documents, while respondents issued reminders for document submission. Petitioner sought direction for adjudicating authority to consider responses to show cause notices without influence from audit memo or report observations. Court directed adjudicating authority to independently examine petitioner's reply to impugned show cause notice and take decision regarding proposed demand, without implicitly relying on audit memo or report observations. Petition disposed of.
Principles of natural justice violated due to non-issuance of notice regarding discrepancies as mandated by Rule 101(4) of Central Goods and Services Tax Rules, 2017. Discrepancies existed between audit report and demands raised. Petitioner asserted providing all requested documents, while respondents issued reminders for document submission. Petitioner sought direction for adjudicating authority to consider responses to show cause notices without influence from audit memo or report observations. Court directed adjudicating authority to independently examine petitioner's reply to impugned show cause notice and take decision regarding proposed demand, without implicitly relying on audit memo or report observations. Petition disposed of.
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