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...
Finality of higher-court orders prevents a lower court from revisiting or altering the operative effect of an earlier superior-court relief so as to prejudice beneficiaries; the appellants' promotions implemented pursuant to the earlier order were protected and the appeal was allowed limitedly to safeguard their career progression. Persons not impleaded in earlier proceedings but asserting prejudice from those decisions are not without remedy: the Court reaffirmed precedents permitting limited review or fresh proceedings before competent tribunals and granted intervenors liberty to pursue appropriate fora to seek individual relief; connected applications were disposed accordingly.
Finality of higher-court orders prevents a lower court from revisiting or altering the operative effect of an earlier superior-court relief so as to prejudice beneficiaries; the appellants' promotions implemented pursuant to the earlier order were protected and the appeal was allowed limitedly to safeguard their career progression. Persons not impleaded in earlier proceedings but asserting prejudice from those decisions are not without remedy: the Court reaffirmed precedents permitting limited review or fresh proceedings before competent tribunals and granted intervenors liberty to pursue appropriate fora to seek individual relief; connected applications were disposed accordingly.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4809 
Join Channel 
