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...
HC set aside the impugned order and remanded the matter back to the Adjudicating Authority due to procedural irregularities in serving the Show Cause Notice (SCN). The SCN was uploaded in the 'Additional Notices Tab' prior to 16th January 2024, which was not readily visible to the Petitioner, thus violating principles of natural justice. The Court found that the Petitioner was not provided a proper opportunity to be heard, and consequently, directed the matter to be reconsidered by the original authority, ensuring procedural fairness and adherence to due process.
HC set aside the impugned order and remanded the matter back to the Adjudicating Authority due to procedural irregularities in serving the Show Cause Notice (SCN). The SCN was uploaded in the 'Additional Notices Tab' prior to 16th January 2024, which was not readily visible to the Petitioner, thus violating principles of natural justice. The Court found that the Petitioner was not provided a proper opportunity to be heard, and consequently, directed the matter to be reconsidered by the original authority, ensuring procedural fairness and adherence to due process.
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