Bank account freezing requires statutory authority; anti-money-laundering compliance and KYC monitoring do not permit unilateral indefinite restrictio...
Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
CESTAT held that the department improperly attempted to reopen a previously settled refund claim through piecemeal adjudication. The Tribunal applied the doctrine of res judicata, noting that Revenue failed to challenge the First Appellate Authority's order which had partially allowed the appellant's claim. The department's subsequent review violated judicial discipline and fundamental principles of justice administration. The Tribunal emphasized that an earlier adjudication is conclusive on the same subject matter between the same parties, and that no person should be vexed twice for the same cause. The impugned order was set aside, with the appeals allowed and consequential relief granted to the appellant.
CESTAT held that the department improperly attempted to reopen a previously settled refund claim through piecemeal adjudication. The Tribunal applied the doctrine of res judicata, noting that Revenue failed to challenge the First Appellate Authority's order which had partially allowed the appellant's claim. The department's subsequent review violated judicial discipline and fundamental principles of justice administration. The Tribunal emphasized that an earlier adjudication is conclusive on the same subject matter between the same parties, and that no person should be vexed twice for the same cause. The impugned order was set aside, with the appeals allowed and consequential relief granted to the appellant.
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