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...
A High Court addressed a suit for specific performance and damages, considering whether Section 31 of the Foreign Exchange Regulation Act barred the suit and whether prior findings created res judicata. The court confined its adverse decision on an additional issue framed on January 4, 2023 to that narrow issue, holding that this determination will not prejudice the parties on the four original issues framed on December 14, 1992. Questions on legality, validity, sufficiency and enforceability of the January 2, 1989 agreement, including its effect under the Income Tax Act and other FERA aspects, remain open for full adjudication at trial.
A High Court addressed a suit for specific performance and damages, considering whether Section 31 of the Foreign Exchange Regulation Act barred the suit and whether prior findings created res judicata. The court confined its adverse decision on an additional issue framed on January 4, 2023 to that narrow issue, holding that this determination will not prejudice the parties on the four original issues framed on December 14, 1992. Questions on legality, validity, sufficiency and enforceability of the January 2, 1989 agreement, including its effect under the Income Tax Act and other FERA aspects, remain open for full adjudication at trial.
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