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...
Determination of Fe content in exported iron ore fines governed admissibility of test reports and duty liability; departmental CRCL samples taken at load port were preferred over private laboratory reports, and reliance on private tests was rejected, resulting in dismissal of Revenue's differential duty claim. Allegations of artificial splitting of consignments failed for lack of substantive proof, and separate contracts, sampling advices, and shipping bills supported separate consignments - allegation dismissed. Confessional statements alone were held insufficient to sustain adjudication and therefore could not determine liability. Discharge port analyses were held irrelevant for FOB sales pricing and duty assessment. Deposit refunded with interest.
Determination of Fe content in exported iron ore fines governed admissibility of test reports and duty liability; departmental CRCL samples taken at load port were preferred over private laboratory reports, and reliance on private tests was rejected, resulting in dismissal of Revenue's differential duty claim. Allegations of artificial splitting of consignments failed for lack of substantive proof, and separate contracts, sampling advices, and shipping bills supported separate consignments - allegation dismissed. Confessional statements alone were held insufficient to sustain adjudication and therefore could not determine liability. Discharge port analyses were held irrelevant for FOB sales pricing and duty assessment. Deposit refunded with interest.
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