Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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GST Inspection Not Legally Sustainable Without Compliance With S.67 Of CGST Act & S.100 CrPC: Patna HC Quashes ₹88.64 Lakh Tax Demand
GST
Patna HC quashed an ₹88 lakh GST demand, ruling inspection illegal without proper Section 67 compliance under CGST Act. The judgment enforces strict procedural adherence in tax investigations, invalidating demands arising from unauthorized scrutiny. This decision protects taxpayers from arbitrary exercises of power while affirming proper channels for legitimate tax enforcement actions.
