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...
Tribunal misapplied procedural law by referring to an incorrect provision and failed to consider the petitioner's supporting affidavit; consequently the High Court quashed the Miscellaneous Application order and recalled the Tribunal's earlier order. The Tribunal's adverse finding that the petitioner offered a "cooked story" was held to be baseless and contrary to record; accordingly the delay in filing cross objections is condoned on the affidavit averments and the cross objections are directed to be heard. Because the appeal and cross objections have been pending long, the Tribunal is ordered to decide both together within 12 weeks.
Tribunal misapplied procedural law by referring to an incorrect provision and failed to consider the petitioner's supporting affidavit; consequently the High Court quashed the Miscellaneous Application order and recalled the Tribunal's earlier order. The Tribunal's adverse finding that the petitioner offered a "cooked story" was held to be baseless and contrary to record; accordingly the delay in filing cross objections is condoned on the affidavit averments and the cross objections are directed to be heard. Because the appeal and cross objections have been pending long, the Tribunal is ordered to decide both together within 12 weeks.
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