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
Gujarat High Court
Where assessee engaged in scrap trading faced proceedings for alleged fraudulent ITC and challenged adequacy of show cause notice and opportunity on grounds of incomplete notice and misdescription, no breach of natural justice was established as adequate opportunity was given, SCN errors were typographical, and relevant relied upon documents for two periods were available, thus writ petition was to be rejected