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...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
The court held that blocking of the Electronic Credit Ledger without providing a pre-decisional hearing to the petitioner and without containing cogent reasons to believe in the impugned order violated the principles of natural justice. Relying on the precedent of K-9-ENTERPRISES, KWALITY METALS, K-9-INDUSTRIES VERSUS THE STATE OF KARNATAKA, THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, BELAGAVI, the court ruled that the mandatory requirements and parameters for invoking Rule 86A were not fulfilled by the respondents-revenue. The respondents were not entitled to rely upon the satisfaction of another officer and pass the impugned orders illegally and arbitrarily blocking the petitioner's Electronic Credit Ledger. Consequently, the impugned order was quashed, and the petition was allowed.
The court held that blocking of the Electronic Credit Ledger without providing a pre-decisional hearing to the petitioner and without containing cogent reasons to believe in the impugned order violated the principles of natural justice. Relying on the precedent of K-9-ENTERPRISES, KWALITY METALS, K-9-INDUSTRIES VERSUS THE STATE OF KARNATAKA, THE ASSISTANT COMMISSIONER OF COMMERCIAL TAXES, BELAGAVI, the court ruled that the mandatory requirements and parameters for invoking Rule 86A were not fulfilled by the respondents-revenue. The respondents were not entitled to rely upon the satisfaction of another officer and pass the impugned orders illegally and arbitrarily blocking the petitioner's Electronic Credit Ledger. Consequently, the impugned order was quashed, and the petition was allowed.
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