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...
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Violation of principles of natural justice occurred as the valuable right of the petitioner to defend through a reply and right to personal hearing was denied. The finding that the petitioner failed to submit a reply is factually incorrect as the reply was received by the respondents, evident from the portal recording "Reply furnished, pending for order by tax officer." Failure to consider the petitioner's reply amounts to gross violation of principles of natural justice. Consequently, the impugned order cannot sustain judicial scrutiny and is liable to be set aside. The High Court disposed of the writ petition by setting aside the impugned order and directed the Authority to consider the petitioner's reply to the show-cause notice and proceed further in accordance with law.
Violation of principles of natural justice occurred as the valuable right of the petitioner to defend through a reply and right to personal hearing was denied. The finding that the petitioner failed to submit a reply is factually incorrect as the reply was received by the respondents, evident from the portal recording "Reply furnished, pending for order by tax officer." Failure to consider the petitioner's reply amounts to gross violation of principles of natural justice. Consequently, the impugned order cannot sustain judicial scrutiny and is liable to be set aside. The High Court disposed of the writ petition by setting aside the impugned order and directed the Authority to consider the petitioner's reply to the show-cause notice and proceed further in accordance with law.
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