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...
Dispute concerns refund treatment for exports where the tribunal finds refunds paid against taxes not actually discharged were irregular and recoverable; only rebates are available where tax was paid at export, whereas unpaid-tax exports permit refund of input tax credit, not tax rebate. The rectification application seeking correction was noted but does not validate the refunds. Because the taxpayer failed to reply to the pre-adjudication show cause notice, the impugned order is set aside and the matter is remitted for fresh merits adjudication, subject to the taxpayer depositing the disputed tax and refunded sums within a stipulated period.
Dispute concerns refund treatment for exports where the tribunal finds refunds paid against taxes not actually discharged were irregular and recoverable; only rebates are available where tax was paid at export, whereas unpaid-tax exports permit refund of input tax credit, not tax rebate. The rectification application seeking correction was noted but does not validate the refunds. Because the taxpayer failed to reply to the pre-adjudication show cause notice, the impugned order is set aside and the matter is remitted for fresh merits adjudication, subject to the taxpayer depositing the disputed tax and refunded sums within a stipulated period.
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