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 adjudicated a tax dispute involving procedural irregularities in service of show cause notice (SCN). The court found that a consolidated SCN was issued across multiple financial years under Section 74 of the Central Goods and Service Tax Act, 2017, addressing short payment and input tax credit issues. Despite no prior hearing notice to the Petitioner, the court held that the Petitioner retains the right to submit arguments and challenge the impugned order. The petition was disposed of, allowing the Petitioner procedural opportunities to present their case in subsequent proceedings.
HC adjudicated a tax dispute involving procedural irregularities in service of show cause notice (SCN). The court found that a consolidated SCN was issued across multiple financial years under Section 74 of the Central Goods and Service Tax Act, 2017, addressing short payment and input tax credit issues. Despite no prior hearing notice to the Petitioner, the court held that the Petitioner retains the right to submit arguments and challenge the impugned order. The petition was disposed of, allowing the Petitioner procedural opportunities to present their case in subsequent proceedings.
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