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...
Provisional release of imported in-shell walnuts was challenged on grounds that detention and conditional release were arbitrary and lacked tangible material. The court found no search or incriminating documents relating to the petitioner, noted prior statutory assessment and full payment of customs duty, and held that generalized allegations tied to others cannot justify seizure or coercive conditions such as bonds or guarantees. The court treated deprivation of property and equality concerns as engaging constitutional protection and exercised writ jurisdiction, concluding the detention was arbitrary and ordering relief consistent with provisional release while quashing unwarranted coercive conditions imposed without lawful basis.
Provisional release of imported in-shell walnuts was challenged on grounds that detention and conditional release were arbitrary and lacked tangible material. The court found no search or incriminating documents relating to the petitioner, noted prior statutory assessment and full payment of customs duty, and held that generalized allegations tied to others cannot justify seizure or coercive conditions such as bonds or guarantees. The court treated deprivation of property and equality concerns as engaging constitutional protection and exercised writ jurisdiction, concluding the detention was arbitrary and ordering relief consistent with provisional release while quashing unwarranted coercive conditions imposed without lawful basis.
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