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...
A meaningful opportunity of hearing is part of audi alteram partem, and a truncated notice period for producing voluminous documents can amount to breach of natural justice. The HC held that mere attendance at the hearing was not enough where the statute contemplates a real, reasonable and effective opportunity, and that short adjournment requests must be fairly considered. Since the order was passed the same day as the hearing concluded, the court found legitimate concern that the material was not properly considered. The writ was entertained despite an alternate remedy objection, the impugned order was quashed, and the matter was remanded for fresh adjudication.
A meaningful opportunity of hearing is part of audi alteram partem, and a truncated notice period for producing voluminous documents can amount to breach of natural justice. The HC held that mere attendance at the hearing was not enough where the statute contemplates a real, reasonable and effective opportunity, and that short adjournment requests must be fairly considered. Since the order was passed the same day as the hearing concluded, the court found legitimate concern that the material was not properly considered. The writ was entertained despite an alternate remedy objection, the impugned order was quashed, and the matter was remanded for fresh adjudication.
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