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...
Diversion of EPCG-imported capital goods to vendors' premises and non-endorsement of supporting manufacturers was held not to breach substantive EPCG conditions where there was no allegation of sale, transfer, or other impermissible disposal and the export obligation was stated to be fulfilled; DGFT's post facto approval for inclusion of supporting manufacturers bound Customs, and the remaining notification conditions were treated as compliance safeguards, so duty demand was unsustainable. Alleged misdeclaration under s.114AA failed as the notice did not establish any intentional false statement or document, so penalty was not imposable. Extended limitation was rejected because clearance under bond kept the obligation live, enabling issuance of notice upon non-production of discharge certificate, but the Revenue's appeal still failed on merits and was dismissed. - CESTAT
Diversion of EPCG-imported capital goods to vendors' premises and non-endorsement of supporting manufacturers was held not to breach substantive EPCG conditions where there was no allegation of sale, transfer, or other impermissible disposal and the export obligation was stated to be fulfilled; DGFT's post facto approval for inclusion of supporting manufacturers bound Customs, and the remaining notification conditions were treated as compliance safeguards, so duty demand was unsustainable. Alleged misdeclaration under s.114AA failed as the notice did not establish any intentional false statement or document, so penalty was not imposable. Extended limitation was rejected because clearance under bond kept the obligation live, enabling issuance of notice upon non-production of discharge certificate, but the Revenue's appeal still failed on merits and was dismissed. - CESTAT
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