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...
Petitioner sought a tax refund (with statutory interest) after an assessing officer passed an order under assessment procedure granting TDS credit but directing a refund. The High Court ordered immediate payment of the undisputed refund amount to the petitioner within two weeks; outcome: refund to be made within that period. The court granted liberty to revive the application if payment is not made and warned it will summon the Assessing Officer if the direction is not complied with. Respondents had sought time but failed to procure instructions, which the court noted.
Petitioner sought a tax refund (with statutory interest) after an assessing officer passed an order under assessment procedure granting TDS credit but directing a refund. The High Court ordered immediate payment of the undisputed refund amount to the petitioner within two weeks; outcome: refund to be made within that period. The court granted liberty to revive the application if payment is not made and warned it will summon the Assessing Officer if the direction is not complied with. Respondents had sought time but failed to procure instructions, which the court noted.
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