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...
Vagueness of the show cause notice and breach of natural justice were held decisive: the Order in Original relied on material and findings beyond the scope of the notice without specifying how that material prima facie established contraventions of the Customs Brokers Licensing Regulations, thereby offending principles of natural justice. The Tribunal's finding that the order travelled beyond the notice was sustained. Because the issue was procedural and factual, no substantial question of law arose for appellate review under the statutory appeal provision, and the appeal was dismissed.
Vagueness of the show cause notice and breach of natural justice were held decisive: the Order in Original relied on material and findings beyond the scope of the notice without specifying how that material prima facie established contraventions of the Customs Brokers Licensing Regulations, thereby offending principles of natural justice. The Tribunal's finding that the order travelled beyond the notice was sustained. Because the issue was procedural and factual, no substantial question of law arose for appellate review under the statutory appeal provision, and the appeal was dismissed.
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