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 ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
High Court held that initiation of proceedings under Section 74 requires issuance of a formal show cause notice stating reasons and that a summary in Form GST DRC-01 with an attached statement of determination cannot substitute for the SCN mandated by Section 74 read with Rule 142(1)(a); initiation without a proper SCN was contrary to law. The Court also found that an opportunity of hearing prescribed by Section 75(4) must be granted before an adverse order; failure to afford a hearing vitiated the impugned order. The impugned order was set aside, liberty granted to initiate de novo proceedings, and the interregnum excluded for limitation calculation.
High Court held that initiation of proceedings under Section 74 requires issuance of a formal show cause notice stating reasons and that a summary in Form GST DRC-01 with an attached statement of determination cannot substitute for the SCN mandated by Section 74 read with Rule 142(1)(a); initiation without a proper SCN was contrary to law. The Court also found that an opportunity of hearing prescribed by Section 75(4) must be granted before an adverse order; failure to afford a hearing vitiated the impugned order. The impugned order was set aside, liberty granted to initiate de novo proceedings, and the interregnum excluded for limitation calculation.
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