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...
The Delhi Trade & Taxes Department issued mandatory guidelines for conducting personal hearings through virtual mode under the Delhi GST Act, 2017. All proper officers and appellate authorities must conduct hearings via applications like WEBEX or Google Meet, with advance notice to taxpayers including virtual links. Taxpayers must submit authorization documents and photo identification prior to hearings. Virtual proceedings shall be recorded as "Record of Personal Hearing" and shared electronically with participants. Physical document submission remains permissible when required. Virtual hearings are deemed valid under CGST/DGST Acts and Information Technology Act, 2000. Exceptions to virtual mode require approval from zonal in-charge with recorded justification for rare circumstances preventing virtual participation.
The Delhi Trade & Taxes Department issued mandatory guidelines for conducting personal hearings through virtual mode under the Delhi GST Act, 2017. All proper officers and appellate authorities must conduct hearings via applications like WEBEX or Google Meet, with advance notice to taxpayers including virtual links. Taxpayers must submit authorization documents and photo identification prior to hearings. Virtual proceedings shall be recorded as "Record of Personal Hearing" and shared electronically with participants. Physical document submission remains permissible when required. Virtual hearings are deemed valid under CGST/DGST Acts and Information Technology Act, 2000. Exceptions to virtual mode require approval from zonal in-charge with recorded justification for rare circumstances preventing virtual participation.
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