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...
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Dominant issue: whether licence revocation, security forfeiture and penalty for alleged overvaluation to obtain ineligible drawback violated Customs Brokers Licensing Regulations, 2018. Reasoning: findings rested on alleged breaches of regs 10(d) and 10(e) but the authority failed to address a 344-day lapse between initiation and submission of the enquiry report; precedent requires mandatory adherence to timelines absent a finding that delay was attributable to the broker. Outcome: impugned order set aside and appeal allowed for failure to uphold mandatory timelines and absent adequate findings on broker culpability. - CESTAT
Dominant issue: whether licence revocation, security forfeiture and penalty for alleged overvaluation to obtain ineligible drawback violated Customs Brokers Licensing Regulations, 2018. Reasoning: findings rested on alleged breaches of regs 10(d) and 10(e) but the authority failed to address a 344-day lapse between initiation and submission of the enquiry report; precedent requires mandatory adherence to timelines absent a finding that delay was attributable to the broker. Outcome: impugned order set aside and appeal allowed for failure to uphold mandatory timelines and absent adequate findings on broker culpability. - CESTAT
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