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...
The HC declined to quash a show cause notice (SCN) issued for GST registration cancellation against a firm found non-functional during investigation. The Court determined that petitioner could seek re-inspection from the Adjudicating Authority rather than judicial intervention at this preliminary stage. However, recognizing the firm's operational standstill due to registration suspension, the HC directed the respondent department to grant petitioner a personal hearing and issue appropriate notice. The Court emphasized proceedings must conclude in a time-bound manner given the business disruption caused by the suspended registration. The petition was disposed of with these procedural directions rather than substantive relief on the merits of the cancellation proceedings.
The HC declined to quash a show cause notice (SCN) issued for GST registration cancellation against a firm found non-functional during investigation. The Court determined that petitioner could seek re-inspection from the Adjudicating Authority rather than judicial intervention at this preliminary stage. However, recognizing the firm's operational standstill due to registration suspension, the HC directed the respondent department to grant petitioner a personal hearing and issue appropriate notice. The Court emphasized proceedings must conclude in a time-bound manner given the business disruption caused by the suspended registration. The petition was disposed of with these procedural directions rather than substantive relief on the merits of the cancellation proceedings.
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