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...
Given the non-functional status of the GST Appellate Tribunal, the writ petitioner sought liberty to pursue the statutory appellate remedy once the Tribunal becomes operational. Relying on relevant executive notifications and circulars evidencing constitution/operationalization of the Tribunal, the Court directed that upon the President/State President assuming office, the petitioner may file an appeal under the CGST/SGST framework with the requisite statutory pre-deposit, and the appellate authority shall decide it in accordance with law. The statutory stay under s.112(9) shall continue until disposal of the appeal, failing which recovery may proceed if the appeal is not filed within limitation. - HC
Given the non-functional status of the GST Appellate Tribunal, the writ petitioner sought liberty to pursue the statutory appellate remedy once the Tribunal becomes operational. Relying on relevant executive notifications and circulars evidencing constitution/operationalization of the Tribunal, the Court directed that upon the President/State President assuming office, the petitioner may file an appeal under the CGST/SGST framework with the requisite statutory pre-deposit, and the appellate authority shall decide it in accordance with law. The statutory stay under s.112(9) shall continue until disposal of the appeal, failing which recovery may proceed if the appeal is not filed within limitation. - HC
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