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...
Page of 4805
Press 'Enter' after typing page number.
821 to 840 of 96092 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Rejection of a statutory GST appeal solely for non-submission of a hard copy and non-uploading of a certified copy of the impugned order was held unsustainable, since s. 107(5) of the J&K GST Act read with r. 108(1) contemplates filing in prescribed form with relevant documents, including electronic filing as notified, and does not mandate hard-copy filing as a condition precedent. Procedural rules being handmaids of justice, substantial rights cannot be defeated on hyper-technical defects when the electronic mode is provided. Consequently, the rejection order was set aside and the appeal was remanded to the appellate authority for fresh adjudication on merits after granting hearing. - HC
Rejection of a statutory GST appeal solely for non-submission of a hard copy and non-uploading of a certified copy of the impugned order was held unsustainable, since s. 107(5) of the J&K GST Act read with r. 108(1) contemplates filing in prescribed form with relevant documents, including electronic filing as notified, and does not mandate hard-copy filing as a condition precedent. Procedural rules being handmaids of justice, substantial rights cannot be defeated on hyper-technical defects when the electronic mode is provided. Consequently, the rejection order was set aside and the appeal was remanded to the appellate authority for fresh adjudication on merits after granting hearing. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
