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...
Entitlement to liquidator fees was determined by applying the time based bucket fee structure in the liquidation regulations: where effective realisation occurred after one year, fees must be computed at the third bucket rates, and amounts withdrawn in excess are refundable with applicable GST and interest. The Adjudicating Authority excluded certain recognised interruption periods but declined an additional 141 day exclusion for post medical resumption of auctions; on review the Tribunal found no error in that factual and regulatory application and affirmed the third bucket calculation and refund direction. Separate procedural relief: a 56 day delay in re filing the appeal was condoned.
Entitlement to liquidator fees was determined by applying the time based bucket fee structure in the liquidation regulations: where effective realisation occurred after one year, fees must be computed at the third bucket rates, and amounts withdrawn in excess are refundable with applicable GST and interest. The Adjudicating Authority excluded certain recognised interruption periods but declined an additional 141 day exclusion for post medical resumption of auctions; on review the Tribunal found no error in that factual and regulatory application and affirmed the third bucket calculation and refund direction. Separate procedural relief: a 56 day delay in re filing the appeal was condoned.
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