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...
The court found merit in the petitioner's submission that the impugned order of assessment violated principles of natural justice by traversing beyond the show cause notice, denying the petitioner an opportunity to present their case. Regarding the discrepancy between GSTR-2A and GSTR-3B, the court held that the order proceeded without considering the petitioner's reply and supporting documentary evidence. Concerning the denial of ITC on discounts, finance charges, and depreciation, the court granted the petitioner an opportunity to submit objections and supporting documents before the adjudicating authority. The impugned order was set aside, and the petitioner was directed to deposit the tax liability for the three issues within four weeks. Upon compliance, the impugned order shall be treated as a show cause notice, and the petitioner shall submit objections with supporting documents for all four issues within four weeks for reconsideration by the respondents after a reasonable opportunity of hearing.
The court found merit in the petitioner's submission that the impugned order of assessment violated principles of natural justice by traversing beyond the show cause notice, denying the petitioner an opportunity to present their case. Regarding the discrepancy between GSTR-2A and GSTR-3B, the court held that the order proceeded without considering the petitioner's reply and supporting documentary evidence. Concerning the denial of ITC on discounts, finance charges, and depreciation, the court granted the petitioner an opportunity to submit objections and supporting documents before the adjudicating authority. The impugned order was set aside, and the petitioner was directed to deposit the tax liability for the three issues within four weeks. Upon compliance, the impugned order shall be treated as a show cause notice, and the petitioner shall submit objections with supporting documents for all four issues within four weeks for reconsideration by the respondents after a reasonable opportunity of hearing.
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