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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HC nullified the GST registration cancellation order due to procedural irregularities. The order was found non-speaking and passed without proper application of mind, violating principles of natural justice. The Proper Officer failed to record specific reasons for cancellation, which is mandatory under GST regulations. Cancellation would impose adverse civil consequences on the petitioner without justification. The impugned order was consequently set aside, emphasizing the requirement of a reasoned, fair administrative process in tax registration cancellations. The court underscored that statutory authorities must provide transparent rationale when taking actions affecting an individual's business rights.
HC nullified the GST registration cancellation order due to procedural irregularities. The order was found non-speaking and passed without proper application of mind, violating principles of natural justice. The Proper Officer failed to record specific reasons for cancellation, which is mandatory under GST regulations. Cancellation would impose adverse civil consequences on the petitioner without justification. The impugned order was consequently set aside, emphasizing the requirement of a reasoned, fair administrative process in tax registration cancellations. The court underscored that statutory authorities must provide transparent rationale when taking actions affecting an individual's business rights.
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