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...
Existence of an efficacious statutory appeal under the CGST Act justified refusal of writ jurisdiction against GST adjudication orders passed by municipal bodies. The Court found that the challenge was not a case of lack of jurisdiction, because the alleged GST immunity depended on examination of the underlying transactions and the adjudicating authority had already undertaken that factual exercise. As no exceptional circumstance, including a vires challenge, was shown, the petitioners were relegated to the appellate remedy. Appeals filed within the time granted and with statutory compliances were to be heard on merits without objection on limitation, and all substantive contentions were left open.
Existence of an efficacious statutory appeal under the CGST Act justified refusal of writ jurisdiction against GST adjudication orders passed by municipal bodies. The Court found that the challenge was not a case of lack of jurisdiction, because the alleged GST immunity depended on examination of the underlying transactions and the adjudicating authority had already undertaken that factual exercise. As no exceptional circumstance, including a vires challenge, was shown, the petitioners were relegated to the appellate remedy. Appeals filed within the time granted and with statutory compliances were to be heard on merits without objection on limitation, and all substantive contentions were left open.
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