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...
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The dominant issue was whether the appellate tribunal could, in an assessee's appeal, set aside the adjudicating authority's unchallenged direction permitting redemption fine and re-export, and thereby sustain absolute confiscation. Since the Department neither filed an appeal nor cross-objections and did not invoke statutory review remedies, the redemption and re-export direction had attained finality and did not arise from the assessee's grounds. Despite the tribunal's wide powers under the statute, it could not travel beyond the scope of the appeal to grant relief adverse to the assessee on an aspect not under challenge, amounting to excess of jurisdiction. The tribunal's interference was therefore set aside and the appeal was allowed. - HC
The dominant issue was whether the appellate tribunal could, in an assessee's appeal, set aside the adjudicating authority's unchallenged direction permitting redemption fine and re-export, and thereby sustain absolute confiscation. Since the Department neither filed an appeal nor cross-objections and did not invoke statutory review remedies, the redemption and re-export direction had attained finality and did not arise from the assessee's grounds. Despite the tribunal's wide powers under the statute, it could not travel beyond the scope of the appeal to grant relief adverse to the assessee on an aspect not under challenge, amounting to excess of jurisdiction. The tribunal's interference was therefore set aside and the appeal was allowed. - HC
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