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...
HC held that issuance of Summary of Show Cause Notice in Form GST DRC-01 without a proper Show Cause Notice u/s 73 of CGST/SGST Act is invalid. Proper Show Cause Notice and Statement of tax determination u/s 73(1) and 73(3) are mandatory requirements, in addition to Summary u/r 142. Impugned order passed without issuing proper Show Cause Notice is contrary to Section 73 and Rule 142(1)(a). HC further held that not granting opportunity of hearing despite request violates Section 75(4) safeguarding assessee's right. Show Cause Notice, Statement and Order require authentication u/r 26(3). Impugned order quashed for violating statutory provisions.
HC held that issuance of Summary of Show Cause Notice in Form GST DRC-01 without a proper Show Cause Notice u/s 73 of CGST/SGST Act is invalid. Proper Show Cause Notice and Statement of tax determination u/s 73(1) and 73(3) are mandatory requirements, in addition to Summary u/r 142. Impugned order passed without issuing proper Show Cause Notice is contrary to Section 73 and Rule 142(1)(a). HC further held that not granting opportunity of hearing despite request violates Section 75(4) safeguarding assessee's right. Show Cause Notice, Statement and Order require authentication u/r 26(3). Impugned order quashed for violating statutory provisions.
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