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 ...
The HC set aside the impugned order dated 22-01-2025 concerning allegations of facilitating evasion of GST by partner hotels, concluding that the matter requires further adjudication after affording procedural fairness. The court found that Respondent No.1 must grant the Petitioner an opportunity of hearing based on all supplementary documents the Petitioner furnished, and remitted the matter for reconsideration consistent with principles of natural justice and statutory scheme under GST law. In consequence, the writ petition is disposed of without adjudication on merits, leaving open Respondent No.1's regulatory and adjudicatory pathway to determine contravention of GST provisions after hearing the Petitioner.
The HC set aside the impugned order dated 22-01-2025 concerning allegations of facilitating evasion of GST by partner hotels, concluding that the matter requires further adjudication after affording procedural fairness. The court found that Respondent No.1 must grant the Petitioner an opportunity of hearing based on all supplementary documents the Petitioner furnished, and remitted the matter for reconsideration consistent with principles of natural justice and statutory scheme under GST law. In consequence, the writ petition is disposed of without adjudication on merits, leaving open Respondent No.1's regulatory and adjudicatory pathway to determine contravention of GST provisions after hearing the Petitioner.
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