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...
Delayed adjudication under s. 28(9) of the Customs Act was challenged on the ground that the extension order for deciding the SCN was not communicated, in a dispute over denial of preferential duty exemption based on Certificates of Origin under the ASEAN-India FTA. The Court held that, unlike s. 110(2), s. 28 does not mandate prior intimation or communication of an extension; while intimation is desirable, non-communication is not fatal. Given the failure to file any substantive reply on merits to rebut the verification email questioning the Certificates of Origin, no ground for writ interference was made out; the petitioner was relegated to the statutory appeal with time to file it. - HC
Delayed adjudication under s. 28(9) of the Customs Act was challenged on the ground that the extension order for deciding the SCN was not communicated, in a dispute over denial of preferential duty exemption based on Certificates of Origin under the ASEAN-India FTA. The Court held that, unlike s. 110(2), s. 28 does not mandate prior intimation or communication of an extension; while intimation is desirable, non-communication is not fatal. Given the failure to file any substantive reply on merits to rebut the verification email questioning the Certificates of Origin, no ground for writ interference was made out; the petitioner was relegated to the statutory appeal with time to file it. - HC
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