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...
Penalty under s.114A Customs Act was denied because the allegations of collusion, wilful misstatement, or suppression were not sustainable on the record or even properly justified in the SCN; the importer's inability to meet export obligation arose from lack of export orders, and duty plus interest were voluntarily paid prior to SCN with subsequent regularisation by DGFT. Consequently, the SCN was deemed to be under s.28(1) by operation of s.28(10B), and once duty and interest stood paid, s.28(2) barred issuance/continuance of SCN and, in any event, penalty was not imposable. The equal penalty was set aside and the appeal allowed. - CESTAT
Penalty under s.114A Customs Act was denied because the allegations of collusion, wilful misstatement, or suppression were not sustainable on the record or even properly justified in the SCN; the importer's inability to meet export obligation arose from lack of export orders, and duty plus interest were voluntarily paid prior to SCN with subsequent regularisation by DGFT. Consequently, the SCN was deemed to be under s.28(1) by operation of s.28(10B), and once duty and interest stood paid, s.28(2) barred issuance/continuance of SCN and, in any event, penalty was not imposable. The equal penalty was set aside and the appeal allowed. - CESTAT
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