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...
Failure to specifically deny allegations in the written statement constitutes an admission under Order VIII Rules 3 and 5, permitting the court under Order XII Rule 6 to act on such admissions and treating admitted facts as substantive evidence without proof under Section 58 of the Evidence Act; consequence: petitioner entitled to relief on undisputed claim. The Bill Verification Committee must afford audi alteram partem when proposing to reduce or reject bills, especially on allegations of fraud or inflated claims; consequence: an ex parte bill verification report quashed. Remedy ordered: respondents directed to liquidate the undisputed dues within eight weeks, failing which interest at 6% per annum applies.
Failure to specifically deny allegations in the written statement constitutes an admission under Order VIII Rules 3 and 5, permitting the court under Order XII Rule 6 to act on such admissions and treating admitted facts as substantive evidence without proof under Section 58 of the Evidence Act; consequence: petitioner entitled to relief on undisputed claim. The Bill Verification Committee must afford audi alteram partem when proposing to reduce or reject bills, especially on allegations of fraud or inflated claims; consequence: an ex parte bill verification report quashed. Remedy ordered: respondents directed to liquidate the undisputed dues within eight weeks, failing which interest at 6% per annum applies.
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