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...
Advance ruling jurisdiction was found unavailable where the applicant sought rulings on transportation, leasing and grazing-related services as a recipient rather than as the supplier liable to discharge tax. The Authority noted that questions on determination of tax liability and notification applicability must relate to services undertaken or proposed to be undertaken by the applicant, and that liability to pay tax vests with the service supplier. On that basis, the application was not admissible. The applicant then requested withdrawal, and the Authority recorded the request and disposed of the application as withdrawn without examining the merits.
Advance ruling jurisdiction was found unavailable where the applicant sought rulings on transportation, leasing and grazing-related services as a recipient rather than as the supplier liable to discharge tax. The Authority noted that questions on determination of tax liability and notification applicability must relate to services undertaken or proposed to be undertaken by the applicant, and that liability to pay tax vests with the service supplier. On that basis, the application was not admissible. The applicant then requested withdrawal, and the Authority recorded the request and disposed of the application as withdrawn without examining the merits.
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