Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
The dominant issue was whether the tax demand order under s.73 of the TNGST Act, 2017 could stand when the taxpayer's reply in Form DRC-06 to the show cause notice was not considered, amounting to breach of principles of natural justice. On that basis, the impugned order confirming SGST/CGST demand with interest and penalty was set aside and the matter was remitted for fresh adjudication on merits, conditional upon the taxpayer depositing 50% of the disputed tax within 30 days, with any prior recovery to be adjusted towards such pre-deposit. - HC
The dominant issue was whether the tax demand order under s.73 of the TNGST Act, 2017 could stand when the taxpayer's reply in Form DRC-06 to the show cause notice was not considered, amounting to breach of principles of natural justice. On that basis, the impugned order confirming SGST/CGST demand with interest and penalty was set aside and the matter was remitted for fresh adjudication on merits, conditional upon the taxpayer depositing 50% of the disputed tax within 30 days, with any prior recovery to be adjusted towards such pre-deposit. - HC
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