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...
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Summary attachments in GST DRC-01 do not replace a formal Show Cause Notice under Section 73; the Statement under s.73(3) is distinct and cannot substitute the s.73(1) notice, and initiation without a proper Show Cause Notice is invalid - resulting in quashing of the impugned order. Notices, Statements and orders under Section 73 must be issued and authenticated by the Proper Officer as defined and in accordance with Rule 26(3); failure to provide personal hearing under s.75(4) vitiated the order - relief granted, accounts defreezed, and liberty given to initiate de novo proceedings with exclusion of the intervening period for limitation.
Summary attachments in GST DRC-01 do not replace a formal Show Cause Notice under Section 73; the Statement under s.73(3) is distinct and cannot substitute the s.73(1) notice, and initiation without a proper Show Cause Notice is invalid - resulting in quashing of the impugned order. Notices, Statements and orders under Section 73 must be issued and authenticated by the Proper Officer as defined and in accordance with Rule 26(3); failure to provide personal hearing under s.75(4) vitiated the order - relief granted, accounts defreezed, and liberty given to initiate de novo proceedings with exclusion of the intervening period for limitation.
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