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...
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...
Challenge to the legality of Central and State notifications extending time under Section 73(10) CGST/RGST was addressed by permitting an interim procedural remedy: the petitioner may file a statutory appeal against assessment orders within four weeks. The Court exercised discretion to grant this limited time as an accommodation without prejudicing the pending substantive challenge to the Notifications before the Supreme Court. The appellate proceedings are expressly made subject to the ultimate determination on the Notifications' validity, and applications for condonation of delay and exemption of filings were allowed.
Challenge to the legality of Central and State notifications extending time under Section 73(10) CGST/RGST was addressed by permitting an interim procedural remedy: the petitioner may file a statutory appeal against assessment orders within four weeks. The Court exercised discretion to grant this limited time as an accommodation without prejudicing the pending substantive challenge to the Notifications before the Supreme Court. The appellate proceedings are expressly made subject to the ultimate determination on the Notifications' validity, and applications for condonation of delay and exemption of filings were allowed.
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