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 quashed the impugned order due to defective service of the Show Cause Notice (SCN), which was only uploaded on the GST Portal without physical service, depriving the petitioner of an opportunity to reply. The Court held that mere upload on the portal does not constitute effective service if no response is received, and the issuing officer must explore alternative modes of service as per Section 169 of the CGST Act, such as RPAD, to ensure compliance with natural justice. The impugned order was found to be passed without application of mind and violated natural justice principles. The matter was remanded to the respondent for fresh consideration without imposing any deposit condition on the petitioner.
The HC quashed the impugned order due to defective service of the Show Cause Notice (SCN), which was only uploaded on the GST Portal without physical service, depriving the petitioner of an opportunity to reply. The Court held that mere upload on the portal does not constitute effective service if no response is received, and the issuing officer must explore alternative modes of service as per Section 169 of the CGST Act, such as RPAD, to ensure compliance with natural justice. The impugned order was found to be passed without application of mind and violated natural justice principles. The matter was remanded to the respondent for fresh consideration without imposing any deposit condition on the petitioner.
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