Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
The dominant issue was whether an appeal against cancellation of GST registration, filed long after the statutory period, should be entertained despite the assessee's failure to respond to the SCN and to furnish returns under Section 39 of the CGST Act. Relying on its interim approach extending time for filing GST appeals and noting that the assessee's contentions had not been examined on merits even by the adjudicating authority, the Court directed that the appeal be heard on merits, subject to payment of costs of Rs. 25,000 and compliance with filing requirements by the stipulated date, and restored the appeal before the appellate authority. - HC
The dominant issue was whether an appeal against cancellation of GST registration, filed long after the statutory period, should be entertained despite the assessee's failure to respond to the SCN and to furnish returns under Section 39 of the CGST Act. Relying on its interim approach extending time for filing GST appeals and noting that the assessee's contentions had not been examined on merits even by the adjudicating authority, the Court directed that the appeal be heard on merits, subject to payment of costs of Rs. 25,000 and compliance with filing requirements by the stipulated date, and restored the appeal before the appellate authority. - HC
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