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 set aside the Order-in-Original and Summary Order under Section 73 of GST Act due to violation of principles of natural justice. The adjudicating authority failed to consider the petitioner's reply to show-cause notice and supporting documents filed on 20.12.2024 before passing the order on 20.02.2025. The matter was remitted for fresh adjudication, emphasizing that administrative authorities must comprehensively examine all submitted evidence before rendering a decision. The court underscored the fundamental requirement of procedural fairness in administrative proceedings, mandating a thorough review of all representations and documentary evidence.
HC set aside the Order-in-Original and Summary Order under Section 73 of GST Act due to violation of principles of natural justice. The adjudicating authority failed to consider the petitioner's reply to show-cause notice and supporting documents filed on 20.12.2024 before passing the order on 20.02.2025. The matter was remitted for fresh adjudication, emphasizing that administrative authorities must comprehensively examine all submitted evidence before rendering a decision. The court underscored the fundamental requirement of procedural fairness in administrative proceedings, mandating a thorough review of all representations and documentary evidence.
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