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...
The dominant issue was whether the recall application should be allowed on the ground that no notice was served and no effective opportunity to file a counter was granted. The tribunal held that the purpose of notice is to impart knowledge and enable contest; where a party has actual knowledge and participates through its representative, the mode of service becomes immaterial. Since the record showed repeated participation and multiple opportunities to file a counter, which were not availed until the right was closed, the plea of lack of opportunity was rejected. Consequently, the recall rejection was upheld and the appeal was dismissed. - NCLAT
The dominant issue was whether the recall application should be allowed on the ground that no notice was served and no effective opportunity to file a counter was granted. The tribunal held that the purpose of notice is to impart knowledge and enable contest; where a party has actual knowledge and participates through its representative, the mode of service becomes immaterial. Since the record showed repeated participation and multiple opportunities to file a counter, which were not availed until the right was closed, the plea of lack of opportunity was rejected. Consequently, the recall rejection was upheld and the appeal was dismissed. - NCLAT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
