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 ...
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The HC quashed the Audit Assessment Order dated 21.03.2025 and the notice dated 01.05.2024 issued in Form VAT-306 as void for want of jurisdiction and as time-barred. The court held the AVR was invalid because Section 41(4)'s mandatory time-limit was not complied with; consequently the Assessing Authority could not lawfully invoke Section 42 after having earlier proceeded under Section 43. Section 49(2) cannot be used to cure an intra-statutory jurisdictional error where the authority erroneously chose Section 43 over Section 42. All proceedings and consequential acts founded on the invalid AVR and the delayed Form VAT-306 notice therefore collapsed and the petition was allowed.
The HC quashed the Audit Assessment Order dated 21.03.2025 and the notice dated 01.05.2024 issued in Form VAT-306 as void for want of jurisdiction and as time-barred. The court held the AVR was invalid because Section 41(4)'s mandatory time-limit was not complied with; consequently the Assessing Authority could not lawfully invoke Section 42 after having earlier proceeded under Section 43. Section 49(2) cannot be used to cure an intra-statutory jurisdictional error where the authority erroneously chose Section 43 over Section 42. All proceedings and consequential acts founded on the invalid AVR and the delayed Form VAT-306 notice therefore collapsed and the petition was allowed.
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