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...
Natural justice was breached where the Commissioner disagreed with an exoneratory inquiry report without communicating adverse reasons or material to the customs broker and without affording an opportunity to reply; the article emphasises that administrative authorities must disclose adverse material and reasons when they intend to reject a favorable inquiry report so the broker can rebut or explain, and that failure to do so vitiates disciplinary action. The impugned revocation of the customs broker licence was set aside and the appeal allowed for this procedural defect.
Natural justice was breached where the Commissioner disagreed with an exoneratory inquiry report without communicating adverse reasons or material to the customs broker and without affording an opportunity to reply; the article emphasises that administrative authorities must disclose adverse material and reasons when they intend to reject a favorable inquiry report so the broker can rebut or explain, and that failure to do so vitiates disciplinary action. The impugned revocation of the customs broker licence was set aside and the appeal allowed for this procedural defect.
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