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 sole issue is whether the Tribunal committed jurisdictional error by treating the 10% ceiling in the Third Proviso to Section 19(1) as a mandatory minimum despite finding "undue hardship" and poor financial condition. The Court held that "undue hardship" means a burden disproportionate to the requirement; where an NPA-classified appellant lacks liquid assets a multi-crore deposit is prima facie impossible and would render the statutory right of appeal illusory. The Tribunal ought to have imposed alternative conditions (indemnity bonds, corporate guarantees) under the Second Proviso; appeal allowed. - HC
The sole issue is whether the Tribunal committed jurisdictional error by treating the 10% ceiling in the Third Proviso to Section 19(1) as a mandatory minimum despite finding "undue hardship" and poor financial condition. The Court held that "undue hardship" means a burden disproportionate to the requirement; where an NPA-classified appellant lacks liquid assets a multi-crore deposit is prima facie impossible and would render the statutory right of appeal illusory. The Tribunal ought to have imposed alternative conditions (indemnity bonds, corporate guarantees) under the Second Proviso; appeal allowed. - HC
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