Cash routed to non-existent firm deemed proceeds of crime; laundered funds and properties attachable, provisional attachments confirmed; two accounts ...
Continuation of Section 73 service-tax proceedings after provider's death (construing s.65(7)) - held to abate; posthumous OIO and recoveries invalida...
The Tribunal addressed (1) overlap of jurisdiction and principle of comity: finding the earlier Commissioner's order was non-original, lacked application of mind and risked "poaching" on concurrent proceedings, the Tribunal held such order excluded further support and set it aside - outcome: Commissioner's order quashed. (2) Eligibility for refund under rule 5, CENVAT Credit Rules, 2004: the Tribunal found rejection rested on absence of a prescribed mechanism to ascertain prospective use and that no show-cause specifying deficiencies was issued, depriving the applicant of opportunity to be heard - outcome: applications restored to the original authority for fresh adjudication in accordance with law and procedure; appeal allowed. - CESTAT
The Tribunal addressed (1) overlap of jurisdiction and principle of comity: finding the earlier Commissioner's order was non-original, lacked application of mind and risked "poaching" on concurrent proceedings, the Tribunal held such order excluded further support and set it aside - outcome: Commissioner's order quashed. (2) Eligibility for refund under rule 5, CENVAT Credit Rules, 2004: the Tribunal found rejection rested on absence of a prescribed mechanism to ascertain prospective use and that no show-cause specifying deficiencies was issued, depriving the applicant of opportunity to be heard - outcome: applications restored to the original authority for fresh adjudication in accordance with law and procedure; appeal allowed. - CESTAT
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