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...
Certificate for withholding tax was set aside because the competent authority failed to consider the petitioner's submissions and relied on an AAR decision subsequently overruled by a High Court; accordingly the impugned order and certificate are quashed. The court directed issuance of a withholding tax certificate at 2% (parity with the equalization levy) as an interim measure for the relevant assessment year, to be issued within 15 days. The direction applies only to the specified year; pending appeals before the Tribunal may affect future years and the competent authority must decide subsequent applications in accordance with law.
Certificate for withholding tax was set aside because the competent authority failed to consider the petitioner's submissions and relied on an AAR decision subsequently overruled by a High Court; accordingly the impugned order and certificate are quashed. The court directed issuance of a withholding tax certificate at 2% (parity with the equalization levy) as an interim measure for the relevant assessment year, to be issued within 15 days. The direction applies only to the specified year; pending appeals before the Tribunal may affect future years and the competent authority must decide subsequent applications in accordance with law.
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