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 attachment under the PMLA was validly exercised: Court held that attachment requires the property to be "proceeds of crime" and material to show relation to a scheduled offence; absent evidence of criminal activity or that the predicate offence (Section 13 PC) was a scheduled offence at the relevant time, attachment was misplaced - appeal dismissed on merits. Whether recorded concessions/admissions by counsel could be contradicted: factual recital in the impugned order is conclusive and, having not been corrected before the same forum, cannot be reopened in the appeal - therefore such challenge was rejected. Relief modified: refund of interest ordered but 50% of accrued interest directed to AFBCWF. - HC
Whether provisional attachment under the PMLA was validly exercised: Court held that attachment requires the property to be "proceeds of crime" and material to show relation to a scheduled offence; absent evidence of criminal activity or that the predicate offence (Section 13 PC) was a scheduled offence at the relevant time, attachment was misplaced - appeal dismissed on merits. Whether recorded concessions/admissions by counsel could be contradicted: factual recital in the impugned order is conclusive and, having not been corrected before the same forum, cannot be reopened in the appeal - therefore such challenge was rejected. Relief modified: refund of interest ordered but 50% of accrued interest directed to AFBCWF. - HC
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