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 provisional release of imported battery-operated massagers could be denied for want of DCGI approval and an EPR registration certificate was examined. Relying on applicable FAQs, the court held that such massagers, being for wellness/soothing and not therapeutic or disease-alleviation use, do not require approval under the Medical Device Rules, 2017; consequently, the objection based on lack of DCGI approval failed. On EPR compliance, the court noted the relevant public notice permitting filing of EPR applications even post-release, and found that this material was suppressed by the department; hence, the continued detention was unwarranted. The review petitions were dismissed. - HC
Whether provisional release of imported battery-operated massagers could be denied for want of DCGI approval and an EPR registration certificate was examined. Relying on applicable FAQs, the court held that such massagers, being for wellness/soothing and not therapeutic or disease-alleviation use, do not require approval under the Medical Device Rules, 2017; consequently, the objection based on lack of DCGI approval failed. On EPR compliance, the court noted the relevant public notice permitting filing of EPR applications even post-release, and found that this material was suppressed by the department; hence, the continued detention was unwarranted. The review petitions were dismissed. - HC
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