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...
Recusal by tribunal members must strictly conform to Rule 62 of the NCLT Rules, 2016 and cannot be founded on counsel's communications, allegations, or perceived pressure; since the recusals were unreasoned and appeared triggered by an email and courtroom conduct rather than any statutory ground, the recusal orders were held illegal and were quashed. Administrative transfer of pending matters cannot be used to alter a bench's territorial jurisdiction; Rule 16(d) empowers the President only to transfer cases within the same territorial limits, and where transfer objections were already pending on the judicial side, administrative transfer was improper. The administrative transfer orders shifting matters from Ahmedabad to Mumbai were set aside. - HC
Recusal by tribunal members must strictly conform to Rule 62 of the NCLT Rules, 2016 and cannot be founded on counsel's communications, allegations, or perceived pressure; since the recusals were unreasoned and appeared triggered by an email and courtroom conduct rather than any statutory ground, the recusal orders were held illegal and were quashed. Administrative transfer of pending matters cannot be used to alter a bench's territorial jurisdiction; Rule 16(d) empowers the President only to transfer cases within the same territorial limits, and where transfer objections were already pending on the judicial side, administrative transfer was improper. The administrative transfer orders shifting matters from Ahmedabad to Mumbai were set aside. - HC
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