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...
Where no statutory limitation applied, authorities must initiate proceedings within a reasonable period; the article explains application of the Supreme Court precedent treating statutory record-preservation periods under the Banking Companies (Period of Preservation of Records) Rules, 1985 (five/eight years unless extended) as relevant to assessing reasonableness of delay. Show cause notices issued long after the preservation period for transactions from the early 1990s were held unreasonable, particularly absent any directive extending preservation and given additional unexplained delay between inquiry and issuance. Consequent relief included quashing the notices and ordering discharge and release of interim bank guarantees.
Where no statutory limitation applied, authorities must initiate proceedings within a reasonable period; the article explains application of the Supreme Court precedent treating statutory record-preservation periods under the Banking Companies (Period of Preservation of Records) Rules, 1985 (five/eight years unless extended) as relevant to assessing reasonableness of delay. Show cause notices issued long after the preservation period for transactions from the early 1990s were held unreasonable, particularly absent any directive extending preservation and given additional unexplained delay between inquiry and issuance. Consequent relief included quashing the notices and ordering discharge and release of interim bank guarantees.
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