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...
Cancellation of GST registration for non-filing of returns was challenged. Since the petitioner had already deposited the outstanding tax along with interest and late payment charges as if the returns had been duly filed, the Court held that justice warranted permitting filing of the pending GST returns. It further held that if the returns, upon scrutiny, were found not in accordance with law, the petitioner must immediately pay any consequential demand raised by the authorities. On such compliance, the cancellation order was directed to be treated as revoked and the petition was disposed of. - HC
Cancellation of GST registration for non-filing of returns was challenged. Since the petitioner had already deposited the outstanding tax along with interest and late payment charges as if the returns had been duly filed, the Court held that justice warranted permitting filing of the pending GST returns. It further held that if the returns, upon scrutiny, were found not in accordance with law, the petitioner must immediately pay any consequential demand raised by the authorities. On such compliance, the cancellation order was directed to be treated as revoked and the petition was disposed of. - HC
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