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 application sought genuine clarification of the earlier directions requiring an opt-out for sharing user data for non-WhatsApp purposes, or amounted to an impermissible review. The tribunal held that the core principle is restoration of user choice through purpose limitation and express, revocable consent for any non-essential collection or cross-use, disallowing unilateral, open-ended control over user data. It further held that it could consider the application to advance justice where clarification necessarily traverses into review. It clarified that the remedial directions in the impugned order apply to WhatsApp user data collection and sharing for all non-WhatsApp purposes, including both advertising and non-advertising uses, and allowed the application. - NCLAT
The dominant issue was whether the application sought genuine clarification of the earlier directions requiring an opt-out for sharing user data for non-WhatsApp purposes, or amounted to an impermissible review. The tribunal held that the core principle is restoration of user choice through purpose limitation and express, revocable consent for any non-essential collection or cross-use, disallowing unilateral, open-ended control over user data. It further held that it could consider the application to advance justice where clarification necessarily traverses into review. It clarified that the remedial directions in the impugned order apply to WhatsApp user data collection and sharing for all non-WhatsApp purposes, including both advertising and non-advertising uses, and allowed the application. - NCLAT
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