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...
Admissibility of statements recorded under section 108 and electronic records requires strict compliance with the statutory procedural safeguards in sections 138B and 138C; the adjudicating authority must examine the witness, form an opinion on admissibility, and afford cross-examination, and electronic printouts must satisfy prescribed certification and panchnama formalities, failing which the doctrine of exclusion applies. Because these mandatory procedures were not followed and statements were retracted without proper formalities for email printouts, re-determination of transaction value under the Valuation Rules and penalties based on those records could not be sustained, leading to allowance of the appeals.
Admissibility of statements recorded under section 108 and electronic records requires strict compliance with the statutory procedural safeguards in sections 138B and 138C; the adjudicating authority must examine the witness, form an opinion on admissibility, and afford cross-examination, and electronic printouts must satisfy prescribed certification and panchnama formalities, failing which the doctrine of exclusion applies. Because these mandatory procedures were not followed and statements were retracted without proper formalities for email printouts, re-determination of transaction value under the Valuation Rules and penalties based on those records could not be sustained, leading to allowance of the appeals.
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