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...
Delay in filing a statutory GST appeal was condoned in writ jurisdiction where the assessee showed that non-filing within time was due to circumstances beyond its control. The Court held that, although the Appellate Authority is bound by the limitation under Section 107 of the RGST/CGST Act, refusal to permit consideration on merits in such circumstances would cause grave prejudice. The delay was therefore condoned and the Appellate Authority was directed to entertain and decide the appeal on merits. The challenge to the vires of Section 107(4) read with the notification was not pressed and was left open.
Delay in filing a statutory GST appeal was condoned in writ jurisdiction where the assessee showed that non-filing within time was due to circumstances beyond its control. The Court held that, although the Appellate Authority is bound by the limitation under Section 107 of the RGST/CGST Act, refusal to permit consideration on merits in such circumstances would cause grave prejudice. The delay was therefore condoned and the Appellate Authority was directed to entertain and decide the appeal on merits. The challenge to the vires of Section 107(4) read with the notification was not pressed and was left open.
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