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...
High Court applied section 132 CGST classifications: offences with tax evasion up to five crores are non cognizable and compoundable under section 138, while evasion exceeding five crores is cognizable and non bailable and not compoundable; a five crore deposit against an alleged evasion of Rs. 9,39,79,589/- does not convert the offence into a bailable or compoundable one, so the trial court's analogy is incorrect. The respondent offered to deposit 50% of the alleged evasion and has already deposited five crores; minimal risk of witness tampering and absence of prior misuse of bail led the High Court to dismiss the bail cancellation application.
High Court applied section 132 CGST classifications: offences with tax evasion up to five crores are non cognizable and compoundable under section 138, while evasion exceeding five crores is cognizable and non bailable and not compoundable; a five crore deposit against an alleged evasion of Rs. 9,39,79,589/- does not convert the offence into a bailable or compoundable one, so the trial court's analogy is incorrect. The respondent offered to deposit 50% of the alleged evasion and has already deposited five crores; minimal risk of witness tampering and absence of prior misuse of bail led the High Court to dismiss the bail cancellation application.
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