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...
Recorded statements made during inquiry under the Customs framework are admissible for proving the truth of their contents only if the statutory procedural safeguards are complied with: the person must be examined as a witness before the adjudicating authority, the adjudicating authority must form an opinion to admit the statement, and an opportunity for cross examination must be given. Failure to follow this mandatory procedure renders statements under inquiry inadmissible, and a penalty imposed solely on such inadmissible statement was set aside.
Recorded statements made during inquiry under the Customs framework are admissible for proving the truth of their contents only if the statutory procedural safeguards are complied with: the person must be examined as a witness before the adjudicating authority, the adjudicating authority must form an opinion to admit the statement, and an opportunity for cross examination must be given. Failure to follow this mandatory procedure renders statements under inquiry inadmissible, and a penalty imposed solely on such inadmissible statement was set aside.
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