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...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Nonprosecution by the taxpayer led to dismissal of the departmental appeal and an ex parte assessment order under reassessment provisions; the tribunal noted the taxpayer's unfamiliarity with law but emphasised failure to file requisite details. Outcome: the tribunal remanded the matter to the assessing officer for fresh adjudication and verification of issues, and directed the taxpayer to pay a cost of Rs.2,000 to the Prime Minister's Relief Fund within two weeks.
Nonprosecution by the taxpayer led to dismissal of the departmental appeal and an ex parte assessment order under reassessment provisions; the tribunal noted the taxpayer's unfamiliarity with law but emphasised failure to file requisite details. Outcome: the tribunal remanded the matter to the assessing officer for fresh adjudication and verification of issues, and directed the taxpayer to pay a cost of Rs.2,000 to the Prime Minister's Relief Fund within two weeks.
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