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...
Whether tax credit for challans and release/refund of seized cash: Respondents issued fresh Form No. 3 (10.12.2025) and Form No. 5 (11.12.2025), accepting credit for three challans on the basis of reconciled records - consequence: CPC directed to refund the resultant tax amount to the Petitioner within 30 days. Separately, Respondents acknowledged seizure of cash, accepted that records were misplaced with another ward but undertook to refund the seized cash with accumulated interest; Petitioner furnished an indemnity bond - consequence: Respondents directed to refund the seized cash with interest within 30 days. - HC
Whether tax credit for challans and release/refund of seized cash: Respondents issued fresh Form No. 3 (10.12.2025) and Form No. 5 (11.12.2025), accepting credit for three challans on the basis of reconciled records - consequence: CPC directed to refund the resultant tax amount to the Petitioner within 30 days. Separately, Respondents acknowledged seizure of cash, accepted that records were misplaced with another ward but undertook to refund the seized cash with accumulated interest; Petitioner furnished an indemnity bond - consequence: Respondents directed to refund the seized cash with interest within 30 days. - HC
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