Rajasthan High Court
Case-law directory
Every ruling, in plain sight.
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Case-law directory
Search and filter tax rulings from the Supreme Court, the High Courts, the GST Appellate Tribunal and the advance-ruling authorities.
Where Additional Commissioner who approved prosecution report subsequently acted as quasi-judicial adjudicating authority in matter involving petitioner dealing in bullion, gems and jewellery, foundation of unbiased adjudication was undermined, giving rise to reasonable apprehension of bias and resulting in quashing of both adjudication and appellate orders with remand for separation of roles
Telangana High Court
As discrepancy between order-in-original and DRC-07 summary was rectified during writ proceedings, petitioner was relegated to statutory appeal; liberty was granted to file appeal with delay-condonation application and pre-deposit within two weeks, raising all factual and legal grounds, subject to appellate authority’s satisfaction on delay