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...
Blocking of an electronic credit ledger under Rule 86A cannot continue beyond one year from the date of imposition, because the restriction ceases by operation of law on expiry of that statutory period. The Court held that continuation of the blockage after one year was arbitrary and illegal, and directed the ledger to be unblocked. It also held that blocking input tax credit in the electronic credit ledger carries serious civil consequences and ordinarily requires a pre-decisional hearing; in the absence of exceptional reasons, failure to grant such hearing violates natural justice. The impugned blocking was therefore unsustainable, though the department was left free to take proceedings permissible in law.
Blocking of an electronic credit ledger under Rule 86A cannot continue beyond one year from the date of imposition, because the restriction ceases by operation of law on expiry of that statutory period. The Court held that continuation of the blockage after one year was arbitrary and illegal, and directed the ledger to be unblocked. It also held that blocking input tax credit in the electronic credit ledger carries serious civil consequences and ordinarily requires a pre-decisional hearing; in the absence of exceptional reasons, failure to grant such hearing violates natural justice. The impugned blocking was therefore unsustainable, though the department was left free to take proceedings permissible in law.
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