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...
The note addresses re export permission conditioned on payment of a redemption fine and the statutory limitation for exercising that option. It explains that under the applicable statutory scheme the option to redeem lapses if the fine is not paid within the prescribed 120 day period and no appeal is pending, and that the prescribed appeal window (60 days plus 30 days extension) was not availed. Ignorance of the limitation provision was rejected. Operative effect: the redemption option was held to have lapsed, the writ was dismissed on merits, and the paid redemption fine was ordered refunded.
The note addresses re export permission conditioned on payment of a redemption fine and the statutory limitation for exercising that option. It explains that under the applicable statutory scheme the option to redeem lapses if the fine is not paid within the prescribed 120 day period and no appeal is pending, and that the prescribed appeal window (60 days plus 30 days extension) was not availed. Ignorance of the limitation provision was rejected. Operative effect: the redemption option was held to have lapsed, the writ was dismissed on merits, and the paid redemption fine was ordered refunded.
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