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...
Whether SARFAESI measures could be invoked against a borrower in Nagaland and in the absence of any mortgage/security interest was determined by holding that the Act's overriding clause in s.35 cannot prevail over the special constitutional protection under Art. 371A, and that SARFAESI enforcement presupposes creation of a security interest, which was undisputedly absent. Given the loan agreement pre-dated SARFAESI's commencement, invocation required heightened scrutiny, and the creditor's action was held without jurisdiction; consequently, the borrower could not be relegated to the DRT remedy under s.17. The writ interference was upheld and the appeal was dismissed - SC
Whether SARFAESI measures could be invoked against a borrower in Nagaland and in the absence of any mortgage/security interest was determined by holding that the Act's overriding clause in s.35 cannot prevail over the special constitutional protection under Art. 371A, and that SARFAESI enforcement presupposes creation of a security interest, which was undisputedly absent. Given the loan agreement pre-dated SARFAESI's commencement, invocation required heightened scrutiny, and the creditor's action was held without jurisdiction; consequently, the borrower could not be relegated to the DRT remedy under s.17. The writ interference was upheld and the appeal was dismissed - SC
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