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...
Held that withheld Fringe Benefit Tax refunds could not be denied due to internal ITBA system failures; the Department's technical incapacity does not extinguish the taxpayer's statutory entitlement to credit of advance tax or to refund. The court ruled that administrative inability to process online rectification or upload manual FBT rectification orders cannot justify indefinite withholding of relief and directed respondents to grant the refund with statutory interest under the Act until payment. The decision emphasises administrative responsibility to effectuate legally due tax relief by manual or alternative means where system functionality fails.
Held that withheld Fringe Benefit Tax refunds could not be denied due to internal ITBA system failures; the Department's technical incapacity does not extinguish the taxpayer's statutory entitlement to credit of advance tax or to refund. The court ruled that administrative inability to process online rectification or upload manual FBT rectification orders cannot justify indefinite withholding of relief and directed respondents to grant the refund with statutory interest under the Act until payment. The decision emphasises administrative responsibility to effectuate legally due tax relief by manual or alternative means where system functionality fails.
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