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 ...
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The court held that u/s 75(4) of the GST Act, an opportunity for personal hearing must be granted if requested in writing by the person liable for tax or penalty, or if an adverse decision is contemplated against such person. However, if the person chooses not to appear before the authority after receiving the show-cause notice, neither filing a reply nor requesting a personal hearing, then after the final order is passed, they cannot claim that an opportunity for hearing was denied. The court dismissed the writ petition, upholding the principle that a personal hearing is an entitlement only when requested, and not providing it cannot be grounds for challenging the order if the person failed to make such a request.
The court held that u/s 75(4) of the GST Act, an opportunity for personal hearing must be granted if requested in writing by the person liable for tax or penalty, or if an adverse decision is contemplated against such person. However, if the person chooses not to appear before the authority after receiving the show-cause notice, neither filing a reply nor requesting a personal hearing, then after the final order is passed, they cannot claim that an opportunity for hearing was denied. The court dismissed the writ petition, upholding the principle that a personal hearing is an entitlement only when requested, and not providing it cannot be grounds for challenging the order if the person failed to make such a request.
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