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...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
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Failure to grant a personal hearing vitiated the assessment order. The Court noted that only two opportunities of hearing had been given, while the statute permits adjournment up to three times, and the petitioner had expressly sought a personal hearing in its GST DRC-06 response. As Section 75(4) requires a hearing when a written request is made or an adverse decision is contemplated, the proper officer was bound to hear the petitioner before deciding the matter. The ex parte assessment order was therefore quashed for breach of natural justice, and the case was remanded for fresh consideration after hearing the petitioner, with revival of the earlier order if the petitioner again defaulted in appearance.
Failure to grant a personal hearing vitiated the assessment order. The Court noted that only two opportunities of hearing had been given, while the statute permits adjournment up to three times, and the petitioner had expressly sought a personal hearing in its GST DRC-06 response. As Section 75(4) requires a hearing when a written request is made or an adverse decision is contemplated, the proper officer was bound to hear the petitioner before deciding the matter. The ex parte assessment order was therefore quashed for breach of natural justice, and the case was remanded for fresh consideration after hearing the petitioner, with revival of the earlier order if the petitioner again defaulted in appearance.
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