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...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
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HC quashes impugned order and accompanying notice/endorsement blocking the petitioner's Electronic Credit Ledger, finding both to be cryptic, laconic and non-speaking, lacking recorded reasons to believe fraud or ineligibility for Input Tax Credit and thereby violative of natural justice. The court holds availability of an appellate remedy does not preclude exercise of its writ jurisdiction under Article 226 given the procedural infirmities. The respondents are directed to unblock the Electronic Credit Ledger immediately, subject to the petitioner maintaining a minimum balance equal to 10% of the tax demand reflected in the impugned order, and respondents are granted liberty to issue a fresh reasoned notice and proceed in accordance with law. Petition allowed.
HC quashes impugned order and accompanying notice/endorsement blocking the petitioner's Electronic Credit Ledger, finding both to be cryptic, laconic and non-speaking, lacking recorded reasons to believe fraud or ineligibility for Input Tax Credit and thereby violative of natural justice. The court holds availability of an appellate remedy does not preclude exercise of its writ jurisdiction under Article 226 given the procedural infirmities. The respondents are directed to unblock the Electronic Credit Ledger immediately, subject to the petitioner maintaining a minimum balance equal to 10% of the tax demand reflected in the impugned order, and respondents are granted liberty to issue a fresh reasoned notice and proceed in accordance with law. Petition allowed.
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