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...
Suppression of facts and non cooperation during audit established intent to evade service tax, justifying invocation of the proviso to Section 73(1) to extend limitation; consequence: extended-period demand sustained. Taxable value for residential construction was determined using Notification No.26/2012 ST with prescribed abatement applied, excluding verifiable sale of plot amounts; consequence: valuation and tax demand upheld. Penalties and interest for non payment and default were held justified, and officer/agent/director liability under the relevant liability provision was affirmed though individual appellants who did not appeal were not considered. Revenue's alternate site formation tax claim lacked substantiation and failed.
Suppression of facts and non cooperation during audit established intent to evade service tax, justifying invocation of the proviso to Section 73(1) to extend limitation; consequence: extended-period demand sustained. Taxable value for residential construction was determined using Notification No.26/2012 ST with prescribed abatement applied, excluding verifiable sale of plot amounts; consequence: valuation and tax demand upheld. Penalties and interest for non payment and default were held justified, and officer/agent/director liability under the relevant liability provision was affirmed though individual appellants who did not appeal were not considered. Revenue's alternate site formation tax claim lacked substantiation and failed.
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