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 dismissed the petition and rejected petitioners' application under Section 161 of the CGST Act for rectification of the show-cause notice, holding no error apparent on the face of the record. The court found that alleged numerical or valuation errors in the SCN can be contested by filing a response with supporting documentary evidence before the adjudicating authority, and that invoking Section 161 to amend the SCN constituted an impermissible dilatory stratagem. Contentious questions of valuation, inclusion of free supplies under Section 15(2)(b) and Circular, and the applicability of Section 6(2)(b) raise factual disputes unsuitable for summary rectification and must be adjudicated in the proper proceedings; writ dismissed.
The HC dismissed the petition and rejected petitioners' application under Section 161 of the CGST Act for rectification of the show-cause notice, holding no error apparent on the face of the record. The court found that alleged numerical or valuation errors in the SCN can be contested by filing a response with supporting documentary evidence before the adjudicating authority, and that invoking Section 161 to amend the SCN constituted an impermissible dilatory stratagem. Contentious questions of valuation, inclusion of free supplies under Section 15(2)(b) and Circular, and the applicability of Section 6(2)(b) raise factual disputes unsuitable for summary rectification and must be adjudicated in the proper proceedings; writ dismissed.
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