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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Amendment of pleadings: the Tribunal upheld the Adjudicating Authority's discretion to permit an amended Form No.1 altering the date of default because amendments or additional documents may be filed before a final order on an insolvency admission application; outcome-liberty to amend was valid and amendment stands. Limitation and prejudice: the Tribunal applied established amendment principles, noting the amended plea remained within limitation and no valuable right of the respondent was lost; outcome-no prejudice shown and reply opportunity sufficed. Procedural exercise of discretion: the authority must assess admission ingredients on pleadings and documents; outcome-matter remitted for merits determination.
Amendment of pleadings: the Tribunal upheld the Adjudicating Authority's discretion to permit an amended Form No.1 altering the date of default because amendments or additional documents may be filed before a final order on an insolvency admission application; outcome-liberty to amend was valid and amendment stands. Limitation and prejudice: the Tribunal applied established amendment principles, noting the amended plea remained within limitation and no valuable right of the respondent was lost; outcome-no prejudice shown and reply opportunity sufficed. Procedural exercise of discretion: the authority must assess admission ingredients on pleadings and documents; outcome-matter remitted for merits determination.
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