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 HC set aside the impugned order dated 29.09.2023 passed by the Commissioner, CGST & Central Excise, Patna-II, holding that the petitioner's reply was not duly considered, resulting in a violation of natural justice. The authority determined service tax liability due to the petitioner's failure to furnish work agreements and payment certificates for specified items, but did not issue a further show cause notice to allow submission of such documents. The Court found this omission procedurally unfair and interfered with the order, remanding the matter to the concerned authority for fresh consideration in accordance with principles of natural justice. The petition was allowed by way of remand.
The HC set aside the impugned order dated 29.09.2023 passed by the Commissioner, CGST & Central Excise, Patna-II, holding that the petitioner's reply was not duly considered, resulting in a violation of natural justice. The authority determined service tax liability due to the petitioner's failure to furnish work agreements and payment certificates for specified items, but did not issue a further show cause notice to allow submission of such documents. The Court found this omission procedurally unfair and interfered with the order, remanding the matter to the concerned authority for fresh consideration in accordance with principles of natural justice. The petition was allowed by way of remand.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
