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...
Admissibility of confessions under Section 108 of the Customs Act and the evidentiary value of prior testimony under Section 244(1) Cr.P.C. were central. The court applied the principle that a co-accused's confession is only corroborative and cannot be treated as substantive proof, and therefore set that aside to examine other evidence. Prior testimony was inadmissible under the Evidence Act because the complainant failed to establish the witness's unavailability or incapacity, and the complainant did not invoke the alternative business-records route. On that basis, the trial court's rejection of the testimony and acquittal of the remaining accused was upheld.
Admissibility of confessions under Section 108 of the Customs Act and the evidentiary value of prior testimony under Section 244(1) Cr.P.C. were central. The court applied the principle that a co-accused's confession is only corroborative and cannot be treated as substantive proof, and therefore set that aside to examine other evidence. Prior testimony was inadmissible under the Evidence Act because the complainant failed to establish the witness's unavailability or incapacity, and the complainant did not invoke the alternative business-records route. On that basis, the trial court's rejection of the testimony and acquittal of the remaining accused was upheld.
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