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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CESTAT considered classification of seized petroleum fractions by applying the "most akin" test and found the samples matched DMX-type Distillate Marine Fuel on tested parameters; cloud point, being a non-determinative specification under IS 16731, cannot alone justify seizure. The tribunal agreed with the Commissioner's view that reliance on a single non-essential parameter was improper, placed the balance of convenience in favour of the importer, and directed discharge of two bank guarantees and modification of provisional release conditions in line with the cited High Court decision.
CESTAT considered classification of seized petroleum fractions by applying the "most akin" test and found the samples matched DMX-type Distillate Marine Fuel on tested parameters; cloud point, being a non-determinative specification under IS 16731, cannot alone justify seizure. The tribunal agreed with the Commissioner's view that reliance on a single non-essential parameter was improper, placed the balance of convenience in favour of the importer, and directed discharge of two bank guarantees and modification of provisional release conditions in line with the cited High Court decision.
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