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...
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Rule 86A(2) empowers the Commissioner or authorised officer to permit debit of the electronic credit ledger once satisfied that the conditions justifying blockage under Rule 86A(1) no longer exist. Since the taxpayer had submitted a representation seeking unblocking and the authority had not taken any decision as mandated by Rule 86A(2), the court required administrative determination on that request. The authority was directed to pass a reasoned order on the taxpayer's representation within two weeks, and the writ petition was disposed of accordingly. - HC
Rule 86A(2) empowers the Commissioner or authorised officer to permit debit of the electronic credit ledger once satisfied that the conditions justifying blockage under Rule 86A(1) no longer exist. Since the taxpayer had submitted a representation seeking unblocking and the authority had not taken any decision as mandated by Rule 86A(2), the court required administrative determination on that request. The authority was directed to pass a reasoned order on the taxpayer's representation within two weeks, and the writ petition was disposed of accordingly. - HC
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