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...
Classification under the Import Tariff Schedule was contested; the tribunal applied the principle that a specific tariff entry prevails over a general or residuary entry (Rule 3(a) GRI) and found the impugned reclassification unsustainable. The decision emphasised breach of natural justice where the adjudicating authority relied on a third party CIPET test report without furnishing it to the affected importer, and followed precedent holding such reclassification and demands liable to be set aside. Outcome: the impugned order and duty demand were set aside.
Classification under the Import Tariff Schedule was contested; the tribunal applied the principle that a specific tariff entry prevails over a general or residuary entry (Rule 3(a) GRI) and found the impugned reclassification unsustainable. The decision emphasised breach of natural justice where the adjudicating authority relied on a third party CIPET test report without furnishing it to the affected importer, and followed precedent holding such reclassification and demands liable to be set aside. Outcome: the impugned order and duty demand were set aside.
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