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...
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Interim relief seeking return of re quantified proceeds was refused because an interlocutory order cannot grant final relief and releasing the funds would risk dissipation that could render the respondent's cross appeal infructuous; the reduced quantification did not map to identifiable discrete assets, creating prima facie irreparable prejudice, so the interim application was dismissed while preserving substantive rights in the main appeal. To avoid multiplicity and balance equities, all appeals arising from the adjudicatory order are to be consolidated and heard expeditiously with prescribed pleading timelines and case management steps.
Interim relief seeking return of re quantified proceeds was refused because an interlocutory order cannot grant final relief and releasing the funds would risk dissipation that could render the respondent's cross appeal infructuous; the reduced quantification did not map to identifiable discrete assets, creating prima facie irreparable prejudice, so the interim application was dismissed while preserving substantive rights in the main appeal. To avoid multiplicity and balance equities, all appeals arising from the adjudicatory order are to be consolidated and heard expeditiously with prescribed pleading timelines and case management steps.
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