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 was challenged on the ground that reassessment relied on contemporaneous import prices without adequate disclosure or opportunity to the importer; CESTAT held that Rule 12 requires written intimation of grounds and a reasonable hearing before discarding transaction value. The authority's use of NIDB contemporaneous prices was not transparently explained as comparable to the imported goods and was not made available pre-hearing, depriving the importer of a chance to rebut. Result: reassessment set aside for failure to give cogent reasons and opportunity consistent with the Valuation Rules.
Rejection of declared transaction value was challenged on the ground that reassessment relied on contemporaneous import prices without adequate disclosure or opportunity to the importer; CESTAT held that Rule 12 requires written intimation of grounds and a reasonable hearing before discarding transaction value. The authority's use of NIDB contemporaneous prices was not transparently explained as comparable to the imported goods and was not made available pre-hearing, depriving the importer of a chance to rebut. Result: reassessment set aside for failure to give cogent reasons and opportunity consistent with the Valuation Rules.
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