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...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
The dominant issue was whether rejection of the taxpayer's request relating to payment of GST arrears for 2020-2021, purportedly under Rule 158B(3) and Rule 158(3)(a) of the GST Rules, could stand without affording an effective personal hearing. The authority was directed to reconsider the matter on merits after granting a personal hearing, thereby setting aside the operative effect of the impugned rejection for fresh adjudication. Consequentially, further recovery action pursuant to the garnishee proceedings in Form GST DRC-13 was ordered to remain in abeyance, subject to deposit of an additional specified amount within the stipulated time. - HC
The dominant issue was whether rejection of the taxpayer's request relating to payment of GST arrears for 2020-2021, purportedly under Rule 158B(3) and Rule 158(3)(a) of the GST Rules, could stand without affording an effective personal hearing. The authority was directed to reconsider the matter on merits after granting a personal hearing, thereby setting aside the operative effect of the impugned rejection for fresh adjudication. Consequentially, further recovery action pursuant to the garnishee proceedings in Form GST DRC-13 was ordered to remain in abeyance, subject to deposit of an additional specified amount within the stipulated time. - HC
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