Cash routed to non-existent firm deemed proceeds of crime; laundered funds and properties attachable, provisional attachments confirmed; two accounts ...
Continuation of Section 73 service-tax proceedings after provider's death (construing s.65(7)) - held to abate; posthumous OIO and recoveries invalida...
The dominant issue was whether the tax authority should be directed to act on a pending refund application and consider interest and penalty. The court held that the authority must decide the refund application in accordance with law, specifically taking into account the claim for refund along with applicable interest, and bearing in mind binding precedents on such refund claims. Consequently, the authority was directed to consider, process, and pass appropriate orders on the refund application within four months from receipt of the order, and the writ petition was disposed of. - HC
The dominant issue was whether the tax authority should be directed to act on a pending refund application and consider interest and penalty. The court held that the authority must decide the refund application in accordance with law, specifically taking into account the claim for refund along with applicable interest, and bearing in mind binding precedents on such refund claims. Consequently, the authority was directed to consider, process, and pass appropriate orders on the refund application within four months from receipt of the order, and the writ petition was disposed of. - HC
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