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...
The dominant issue was whether the adjudicating authority could decide an interlocutory application on merits despite a pre-pronouncement request to withdraw it. The tribunal accepted the counsel's affidavit and subsequent praecipe as credible evidence that withdrawal was sought, and held that the reliefs originally claimed were in any event overly wide and general. Consequently, deciding the application on merits despite the withdrawal request was unjustified; the impugned order dismissing the application was set aside, with liberty to file a fresh interlocutory application seeking appropriately framed reliefs for consideration in accordance with law, and the appeal was disposed of - NCLAT
The dominant issue was whether the adjudicating authority could decide an interlocutory application on merits despite a pre-pronouncement request to withdraw it. The tribunal accepted the counsel's affidavit and subsequent praecipe as credible evidence that withdrawal was sought, and held that the reliefs originally claimed were in any event overly wide and general. Consequently, deciding the application on merits despite the withdrawal request was unjustified; the impugned order dismissing the application was set aside, with liberty to file a fresh interlocutory application seeking appropriately framed reliefs for consideration in accordance with law, and the appeal was disposed of - NCLAT
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