Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Blocking of the taxpayer's electronic credit ledger under the CGST regime was held impermissible once the statutory one-year period from the date of blocking had expired; since the period had long elapsed, the authorities were directed to withdraw the blockage forthwith. Separately, noting prior judicial intervention in similar challenges to the competence of an investigating officer to initiate adjudication and the grant of protective interim relief, the court restrained the GST authorities from taking coercive steps on the basis of the impugned adjudication order until the returnable date. - HC
Blocking of the taxpayer's electronic credit ledger under the CGST regime was held impermissible once the statutory one-year period from the date of blocking had expired; since the period had long elapsed, the authorities were directed to withdraw the blockage forthwith. Separately, noting prior judicial intervention in similar challenges to the competence of an investigating officer to initiate adjudication and the grant of protective interim relief, the court restrained the GST authorities from taking coercive steps on the basis of the impugned adjudication order until the returnable date. - HC
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