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...
Challenge to non-speaking order of assessment and consequential rectification order. Order passed without considering objections, violating principles of natural justice. Revenue agreed to re-do assessment. High Court set aside assessment order, treating it as show cause notice. Petitioner to appear before Revenue, submit objections and evidence. Revenue to pass speaking order after hearing petitioner. Rectification petition dismissed as assessment order set aside, rendering it infructuous. Non-application of mind by adjudicating authority warranted setting aside orders and re-adjudication in accordance with law after following due process.
Challenge to non-speaking order of assessment and consequential rectification order. Order passed without considering objections, violating principles of natural justice. Revenue agreed to re-do assessment. High Court set aside assessment order, treating it as show cause notice. Petitioner to appear before Revenue, submit objections and evidence. Revenue to pass speaking order after hearing petitioner. Rectification petition dismissed as assessment order set aside, rendering it infructuous. Non-application of mind by adjudicating authority warranted setting aside orders and re-adjudication in accordance with law after following due process.
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