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...
Smuggling gold: tribunal found that confiscation of a conveyance and penalty for abetment require proof that the owner knew the vehicle would be used to carry contraband. Because there was no evidence establishing the appellant's knowledge, section 115 confiscation did not apply and consequent penalty under section 117 could not be sustained. The appellate order imposing confiscation and penalty on the appellant was set aside and the appeal allowed for lack of requisite mens rea and evidentiary support.
Smuggling gold: tribunal found that confiscation of a conveyance and penalty for abetment require proof that the owner knew the vehicle would be used to carry contraband. Because there was no evidence establishing the appellant's knowledge, section 115 confiscation did not apply and consequent penalty under section 117 could not be sustained. The appellate order imposing confiscation and penalty on the appellant was set aside and the appeal allowed for lack of requisite mens rea and evidentiary support.
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