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...
Where the statutory appeal under s. 107 of the GST enactments, 2017 had become time-barred and the assessee invoked writ jurisdiction belatedly, the Court held that, consistent with prior similar orders, the interests of revenue and the assessee could be balanced by setting aside the impugned order and directing a de novo decision on merits subject to a protective pre-deposit. The matter was remitted to the proper authority to pass a fresh order on merits, conditional upon deposit of 25% of the disputed tax in cash through the electronic cash ledger within 30 days, and the writ was disposed accordingly - HC
Where the statutory appeal under s. 107 of the GST enactments, 2017 had become time-barred and the assessee invoked writ jurisdiction belatedly, the Court held that, consistent with prior similar orders, the interests of revenue and the assessee could be balanced by setting aside the impugned order and directing a de novo decision on merits subject to a protective pre-deposit. The matter was remitted to the proper authority to pass a fresh order on merits, conditional upon deposit of 25% of the disputed tax in cash through the electronic cash ledger within 30 days, and the writ was disposed accordingly - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4824 
Join Channel 
