Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
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Whether the tax authority could reopen and seek recovery of an allegedly erroneous refund of input tax credit for zero-rated exports by issuing a demand-cum-show cause notice under s.73, despite a prior appellate order on the same refund, was the dominant issue. The court held that appellate orders attain finality and bind the parties under s.107(16) unless varied or reversed, and the adjudicating authority is barred by res judicata/issue estoppel from re-agitating the same objection; proceeding mechanically and contrary to the appellate determination also offends natural justice. Consequently, the impugned notices proposing adjudication under s.73 were set aside and the petition was allowed. - HC
Whether the tax authority could reopen and seek recovery of an allegedly erroneous refund of input tax credit for zero-rated exports by issuing a demand-cum-show cause notice under s.73, despite a prior appellate order on the same refund, was the dominant issue. The court held that appellate orders attain finality and bind the parties under s.107(16) unless varied or reversed, and the adjudicating authority is barred by res judicata/issue estoppel from re-agitating the same objection; proceeding mechanically and contrary to the appellate determination also offends natural justice. Consequently, the impugned notices proposing adjudication under s.73 were set aside and the petition was allowed. - HC
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