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...
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The Tribunal held that a prior appellate determination that a show cause notice did not satisfy the statutory notice requirement attained finality where not appealed, and subordinate authorities must follow that ruling; consequence: de novo proceedings premised on the discarded proposition are tainted and impermissible. The remand was confined to identifying the triggering event and computing the limitation period for issuing the statutory notice; consequence: only those factual and temporal issues may now be re-examined. Executive review channels and administrative supervisory provisions were recognised as the proper remedies rather than reviving settled legal propositions; consequence: reopening settled law is proscribed.
The Tribunal held that a prior appellate determination that a show cause notice did not satisfy the statutory notice requirement attained finality where not appealed, and subordinate authorities must follow that ruling; consequence: de novo proceedings premised on the discarded proposition are tainted and impermissible. The remand was confined to identifying the triggering event and computing the limitation period for issuing the statutory notice; consequence: only those factual and temporal issues may now be re-examined. Executive review channels and administrative supervisory provisions were recognised as the proper remedies rather than reviving settled legal propositions; consequence: reopening settled law is proscribed.
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