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 set aside the impugned order dated 29.04.2024 passed by Respondent No. 3 concerning assessment period 2018-2019 without examining the merits. The court found violation of principles of natural justice as proper opportunity of hearing was not provided to the petitioner, and questions arose regarding service of show cause notice and time-bar issues. The matter was remitted to Respondent No. 3 with directions to grant personal hearing to the petitioner through authorized representative before passing fresh orders. The application was disposed of accordingly.
The HC set aside the impugned order dated 29.04.2024 passed by Respondent No. 3 concerning assessment period 2018-2019 without examining the merits. The court found violation of principles of natural justice as proper opportunity of hearing was not provided to the petitioner, and questions arose regarding service of show cause notice and time-bar issues. The matter was remitted to Respondent No. 3 with directions to grant personal hearing to the petitioner through authorized representative before passing fresh orders. The application was disposed of accordingly.
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