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...
FORM GST DRC-01 must itself disclose the proposed tax, interest and penalty, because Rule 142 requires service of the statutory summary notice in the prescribed form and the noticee's right under Section 74(8) depends on clear particulars to make payment within time. A penalty demand cannot be sustained solely on recitals in an annexed detailed notice where no separate statutory form is prescribed. Ambiguity in DRC-01 as to the proposed penalty was a procedural defect and a breach of natural justice, which vitiated confirmation of penalty in the adjudication order. The order was set aside, and the authority was permitted to issue a rectified notice and proceed afresh after giving opportunity to the taxpayer.
FORM GST DRC-01 must itself disclose the proposed tax, interest and penalty, because Rule 142 requires service of the statutory summary notice in the prescribed form and the noticee's right under Section 74(8) depends on clear particulars to make payment within time. A penalty demand cannot be sustained solely on recitals in an annexed detailed notice where no separate statutory form is prescribed. Ambiguity in DRC-01 as to the proposed penalty was a procedural defect and a breach of natural justice, which vitiated confirmation of penalty in the adjudication order. The order was set aside, and the authority was permitted to issue a rectified notice and proceed afresh after giving opportunity to the taxpayer.
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