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 and set aside the impugned orders and allowed the petition by way of remand. The court held that the petitioner had specifically denied any discrepancy between Form GSTR-3B and Form GSTR-2A and that the adjudicating authority failed to address that contention and breached the audi alteram partem principle by not affording an effective hearing. The matter is remitted to Respondent No.3 for de novo adjudication on merits, including consideration of the petitioner's contention regarding no difference in demand arising from reversal of input tax credit or increase in output tax liability, after providing the petitioner a fair opportunity of hearing.
The HC quashed and set aside the impugned orders and allowed the petition by way of remand. The court held that the petitioner had specifically denied any discrepancy between Form GSTR-3B and Form GSTR-2A and that the adjudicating authority failed to address that contention and breached the audi alteram partem principle by not affording an effective hearing. The matter is remitted to Respondent No.3 for de novo adjudication on merits, including consideration of the petitioner's contention regarding no difference in demand arising from reversal of input tax credit or increase in output tax liability, after providing the petitioner a fair opportunity of hearing.
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