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...
Abetment under FERA was found where multiple retracted statements, corroborated by documentary bank evidence and witness admissions, showed the appellant provided funds to effect foreign remittances, establishing intention and a meeting of minds with the recipient. The tribunal applied principles on admissibility of retracted confessions and invoked the statutory presumption of culpable mental state, shifting the burden to the appellant who failed to rebut it. Consequently the charge of abetment under Section 64(2) read with Sections 8(3) and 8(4) of FERA was upheld and the administrative penalty was reduced to Rs. 10,00,000.
Abetment under FERA was found where multiple retracted statements, corroborated by documentary bank evidence and witness admissions, showed the appellant provided funds to effect foreign remittances, establishing intention and a meeting of minds with the recipient. The tribunal applied principles on admissibility of retracted confessions and invoked the statutory presumption of culpable mental state, shifting the burden to the appellant who failed to rebut it. Consequently the charge of abetment under Section 64(2) read with Sections 8(3) and 8(4) of FERA was upheld and the administrative penalty was reduced to Rs. 10,00,000.
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