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 ...
Retrospective cancellation of GST registration requires a specific proposal in the show cause notice and disclosure of the material relied upon; absence of any proposal for retrospective effect in the notice vitiates such cancellation and the order must be set aside. Where reliance is placed on supporting documents or verification reports, those documents must be supplied so the person affected can meet the case; failure to supply them renders cancellation unsustainable. Any fresh order must be a reasoned, speaking order demonstrating application of mind and must follow service of proper notice, disclosure of materials and an opportunity to be heard.
Retrospective cancellation of GST registration requires a specific proposal in the show cause notice and disclosure of the material relied upon; absence of any proposal for retrospective effect in the notice vitiates such cancellation and the order must be set aside. Where reliance is placed on supporting documents or verification reports, those documents must be supplied so the person affected can meet the case; failure to supply them renders cancellation unsustainable. Any fresh order must be a reasoned, speaking order demonstrating application of mind and must follow service of proper notice, disclosure of materials and an opportunity to be heard.
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