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...
Rejection of declared transaction value for imported consumer goods was held unjustified where purported original invoices were unsigned Xerox copies that did not match product descriptions or quantities and where there was no corroborative payment or bank transfer evidence; reliance on recovered documents without matching quantities/descriptions or payment corroboration cannot displace declared CIF values, and the redetermination of assessable value based on such documents was unsustainable, resulting in the set aside of the enhancement and consequential demand.
Rejection of declared transaction value for imported consumer goods was held unjustified where purported original invoices were unsigned Xerox copies that did not match product descriptions or quantities and where there was no corroborative payment or bank transfer evidence; reliance on recovered documents without matching quantities/descriptions or payment corroboration cannot displace declared CIF values, and the redetermination of assessable value based on such documents was unsustainable, resulting in the set aside of the enhancement and consequential demand.
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