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...
Blocking of the electronic credit ledger under Rule 86A was challenged on the ground that the authority neither afforded a pre-decisional hearing nor recorded independent "reasons to believe," instead relying on enforcement reports amounting to borrowed satisfaction. Applying the binding precedent that Rule 86A can be invoked only upon valid, sufficient material forming the officer's own reasons to believe, and that absence of reasons and reliance on another authority's satisfaction is impermissible, the Court held the impugned blocking orders arbitrary and violative of natural justice. The blocking orders for multiple tax periods were quashed and the writ petition was allowed. - HC
Blocking of the electronic credit ledger under Rule 86A was challenged on the ground that the authority neither afforded a pre-decisional hearing nor recorded independent "reasons to believe," instead relying on enforcement reports amounting to borrowed satisfaction. Applying the binding precedent that Rule 86A can be invoked only upon valid, sufficient material forming the officer's own reasons to believe, and that absence of reasons and reliance on another authority's satisfaction is impermissible, the Court held the impugned blocking orders arbitrary and violative of natural justice. The blocking orders for multiple tax periods were quashed and the writ petition was allowed. - HC
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