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 noted petitioner challenged a refund rejection and an administrative circular but bypassed the alternative remedy of appeal under the CGST regime; invoking principles of natural justice did not prevent relegation to the statutory appellate forum. The court disposed the writ, permitting the petitioner to prefer an appeal within two weeks accompanied by a delay-condonation application and directing the appellate authority to consider all factual and legal grounds previously pursued in writ jurisdiction. No observations were made on the merits of the refund claim or the circular's validity.
High Court noted petitioner challenged a refund rejection and an administrative circular but bypassed the alternative remedy of appeal under the CGST regime; invoking principles of natural justice did not prevent relegation to the statutory appellate forum. The court disposed the writ, permitting the petitioner to prefer an appeal within two weeks accompanied by a delay-condonation application and directing the appellate authority to consider all factual and legal grounds previously pursued in writ jurisdiction. No observations were made on the merits of the refund claim or the circular's validity.
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