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 ...
HC remanded the impugned proceedings to the adjudicating authority, concluding that the Petitioner was denied opportunity to be heard where no reply to the SCNs had been filed. The Court granted the Petitioner an extension until 30 November 2025 to file replies to the SCNs and directed that, upon receipt of such replies, the Adjudicating Authority shall issue a notice for personal hearing and decide the matter on merits afresh. The writ petition is disposed of accordingly, with liberty to the Respondents to proceed in accordance with law after affording the mandated hearing.
HC remanded the impugned proceedings to the adjudicating authority, concluding that the Petitioner was denied opportunity to be heard where no reply to the SCNs had been filed. The Court granted the Petitioner an extension until 30 November 2025 to file replies to the SCNs and directed that, upon receipt of such replies, the Adjudicating Authority shall issue a notice for personal hearing and decide the matter on merits afresh. The writ petition is disposed of accordingly, with liberty to the Respondents to proceed in accordance with law after affording the mandated hearing.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4782
Join Channel
TaxTMI 
