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...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
CESTAT upheld the customs authority's rejection of the appellant's application for a Private Warehouse Licence under Section 58 of the Customs Act, 1962, interpreting Regulation 3(2)(c) of the PWLR to render ineligible any person on whom penalty under Section 114A has been imposed. The Tribunal held that the appellant's construction would make Regulation 3(2)(b) or 3(2)(c) redundant, contrary to settled principles of statutory interpretation requiring harmonious construction and effect to every provision. Accepting the Commissioner's reasoning that conviction-based disqualification falls under Regulation 3(2)(b) and penalty-based disqualification under 3(2)(c), CESTAT dismissed the appeal.
CESTAT upheld the customs authority's rejection of the appellant's application for a Private Warehouse Licence under Section 58 of the Customs Act, 1962, interpreting Regulation 3(2)(c) of the PWLR to render ineligible any person on whom penalty under Section 114A has been imposed. The Tribunal held that the appellant's construction would make Regulation 3(2)(b) or 3(2)(c) redundant, contrary to settled principles of statutory interpretation requiring harmonious construction and effect to every provision. Accepting the Commissioner's reasoning that conviction-based disqualification falls under Regulation 3(2)(b) and penalty-based disqualification under 3(2)(c), CESTAT dismissed the appeal.
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