Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Mechanical approval without recorded reasons and failure to communicate any extension before expiry of the six-month period meant the seized cash could not lawfully be retained under the Customs Act; retention after that period was therefore without jurisdiction and the petitioners were entitled to return of the cash. Transfer of the cash to the income tax authorities during pendency of the writ proceedings, after customs had already lost jurisdiction, was treated as overreaching the court, justifying costs, though the amount was reduced after apology and an assurance of future compliance.
Mechanical approval without recorded reasons and failure to communicate any extension before expiry of the six-month period meant the seized cash could not lawfully be retained under the Customs Act; retention after that period was therefore without jurisdiction and the petitioners were entitled to return of the cash. Transfer of the cash to the income tax authorities during pendency of the writ proceedings, after customs had already lost jurisdiction, was treated as overreaching the court, justifying costs, though the amount was reduced after apology and an assurance of future compliance.
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