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...
The matter concerns revocation of a customs broker licence under the Customs Brokers Licensing Regulations, 2018 where Regulation 17(7) requires the Principal Commissioner to pass suspension or revocation orders within 90 days of submission of the inquiry report. The inquiry report was submitted on 28-03-2022 but the order in issue was passed on 16-08-2022, after more than 130 days. The tribunal found this a clear breach of the statutory 90 day deadline and noted no saving clause in the CBLR 2018 for delayed orders; accordingly the impugned revocation order was set aside and the appeal allowed.
The matter concerns revocation of a customs broker licence under the Customs Brokers Licensing Regulations, 2018 where Regulation 17(7) requires the Principal Commissioner to pass suspension or revocation orders within 90 days of submission of the inquiry report. The inquiry report was submitted on 28-03-2022 but the order in issue was passed on 16-08-2022, after more than 130 days. The tribunal found this a clear breach of the statutory 90 day deadline and noted no saving clause in the CBLR 2018 for delayed orders; accordingly the impugned revocation order was set aside and the appeal allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4809 
Join Channel 
