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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The note addresses territorial competence to challenge rejection of a tax withholding certificate application and the mandatory requirement for a reasoned order when refusing applications under Rule 28AA read with the governing withholding regime. It concludes that, on the facts examined (prior certificates, address of the impugned order, and prior proceedings), the petition was maintainable before the forum despite issuance from another location. It also holds that a one line rejection citing outstanding demands without addressing statutory parameters (brought forward losses, estimated liability, prior certificates, pending refunds) failed Rule 28AA's mandate and remands for a reasoned AO decision within a fixed period.
The note addresses territorial competence to challenge rejection of a tax withholding certificate application and the mandatory requirement for a reasoned order when refusing applications under Rule 28AA read with the governing withholding regime. It concludes that, on the facts examined (prior certificates, address of the impugned order, and prior proceedings), the petition was maintainable before the forum despite issuance from another location. It also holds that a one line rejection citing outstanding demands without addressing statutory parameters (brought forward losses, estimated liability, prior certificates, pending refunds) failed Rule 28AA's mandate and remands for a reasoned AO decision within a fixed period.
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