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...
Liability for short-levied customs duty arising from a Customs House Agents substitution and misappropriation was examined; where importers bona fide tendered payment by demand drafts to their CHA and documentary bank evidence supported that tender, liability for unpaid duty and penalties was attributed to the CHAs misconduct and not to the importers, resulting in annulment of the demand and penalties. The consequences of forged or substituted Bills of Entry, misappropriation of deposit accounts, and implications for MODVAT/central excise credit claims and supervision of bonded procedures were addressed as collateral issues.
Liability for short-levied customs duty arising from a Customs House Agents substitution and misappropriation was examined; where importers bona fide tendered payment by demand drafts to their CHA and documentary bank evidence supported that tender, liability for unpaid duty and penalties was attributed to the CHAs misconduct and not to the importers, resulting in annulment of the demand and penalties. The consequences of forged or substituted Bills of Entry, misappropriation of deposit accounts, and implications for MODVAT/central excise credit claims and supervision of bonded procedures were addressed as collateral issues.
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