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...
Omission of Rule 96(10) of the CGST Rules by Notification No.20/2024, made without a saving clause, operates prospectively and applies to pending non final proceedings, causing proceedings founded on the omitted rule (including undisposed show cause notices and non final orders) to lapse. Consequentially, impugned non final orders are quashed and petitioners are entitled to have their IGST refund claims for export of goods processed or restored for processing. Where no alternate appellate forum exists or tribunal is unconstituted, orders not finally adjudicated cannot be treated as final, reinforcing entitlement to refund processing within prescribed timeframes.
Omission of Rule 96(10) of the CGST Rules by Notification No.20/2024, made without a saving clause, operates prospectively and applies to pending non final proceedings, causing proceedings founded on the omitted rule (including undisposed show cause notices and non final orders) to lapse. Consequentially, impugned non final orders are quashed and petitioners are entitled to have their IGST refund claims for export of goods processed or restored for processing. Where no alternate appellate forum exists or tribunal is unconstituted, orders not finally adjudicated cannot be treated as final, reinforcing entitlement to refund processing within prescribed timeframes.
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