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...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Whether an operational creditor's Section 9 application satisfied the statutory monetary threshold required determination of the actual operational debt, including disputes on charging of double licence fee and amenities and the effect of termination of the leave and licence and amenities agreements after expiry of the lock-in period. The adjudicating authority erred by not examining these issues in sufficient depth and by failing to compute the amount due to ascertain if the threshold was crossed, rendering the order non-speaking on a material jurisdictional precondition. The impugned order was set aside and the matter was remanded for fresh adjudication by a speaking order. - NCLAT
Whether an operational creditor's Section 9 application satisfied the statutory monetary threshold required determination of the actual operational debt, including disputes on charging of double licence fee and amenities and the effect of termination of the leave and licence and amenities agreements after expiry of the lock-in period. The adjudicating authority erred by not examining these issues in sufficient depth and by failing to compute the amount due to ascertain if the threshold was crossed, rendering the order non-speaking on a material jurisdictional precondition. The impugned order was set aside and the matter was remanded for fresh adjudication by a speaking order. - NCLAT
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