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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Appellant reimported defective goods initially claiming benefit under Notification No.158/1995 but later sought alternate exemption under Notification No.94/1996; Tribunal held an alternate notification may be claimed despite an earlier, different claim, subject to satisfying the alternate notification's conditions, and relied on a prior CESTAT decision with similar facts. Because the record lacks a finding on whether the appellant met those conditions, the matter is remanded for de novo adjudication with directions to observe principles of natural justice and, if practicable, conclude proceedings within three months.
Appellant reimported defective goods initially claiming benefit under Notification No.158/1995 but later sought alternate exemption under Notification No.94/1996; Tribunal held an alternate notification may be claimed despite an earlier, different claim, subject to satisfying the alternate notification's conditions, and relied on a prior CESTAT decision with similar facts. Because the record lacks a finding on whether the appellant met those conditions, the matter is remanded for de novo adjudication with directions to observe principles of natural justice and, if practicable, conclude proceedings within three months.
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