Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
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...
HC held that petitioner's GST registration cancellation was amenable to relief based on genuine circumstances of director's demise and consultant's incorrect advice. The court directed petitioner to file all pending GST returns within 4 weeks of registration restoration, accompanied by complete tax dues, applicable interest, and belated filing fees. The judicial intervention effectively provided an opportunity for procedural compliance and rectification of administrative non-compliance, recognizing the extenuating circumstances that led to the initial default.
HC held that petitioner's GST registration cancellation was amenable to relief based on genuine circumstances of director's demise and consultant's incorrect advice. The court directed petitioner to file all pending GST returns within 4 weeks of registration restoration, accompanied by complete tax dues, applicable interest, and belated filing fees. The judicial intervention effectively provided an opportunity for procedural compliance and rectification of administrative non-compliance, recognizing the extenuating circumstances that led to the initial default.
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