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...
A writ petition in a tax matter was held not maintainable where the adjudicating authority had considered the taxpayer's reply, written submissions, annexures, invoices, classification plea, exemption claim and valuation objections. The Court found no breach of natural justice because adequate opportunity of hearing had been given and the impugned order dealt with the material on record while partly confirming and partly dropping the demand. As the dispute involved detailed factual and legal examination, the petitioner was directed to pursue the statutory appellate remedy, where all grounds could be raised. The writ petition was dismissed, with liberty to file an appeal on complying with the statutory deposit requirement.
A writ petition in a tax matter was held not maintainable where the adjudicating authority had considered the taxpayer's reply, written submissions, annexures, invoices, classification plea, exemption claim and valuation objections. The Court found no breach of natural justice because adequate opportunity of hearing had been given and the impugned order dealt with the material on record while partly confirming and partly dropping the demand. As the dispute involved detailed factual and legal examination, the petitioner was directed to pursue the statutory appellate remedy, where all grounds could be raised. The writ petition was dismissed, with liberty to file an appeal on complying with the statutory deposit requirement.
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