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...
A concession-based statement in Amba Lal was treated as non-binding because the Supreme Court had not independently decided the legal issue, so it could not govern the appellant's claim for release of imported goods for home consumption. The Tribunal then applied the principle that a beneficial amending notification operates retrospectively: although confiscation and penalty were justified when the goods were prohibited, the later notification changed their status to restricted before the order was passed. Redemption should therefore have been allowed for home consumption, subject to payment of enhanced value, duty and interest, rather than confining the goods to re-export.
A concession-based statement in Amba Lal was treated as non-binding because the Supreme Court had not independently decided the legal issue, so it could not govern the appellant's claim for release of imported goods for home consumption. The Tribunal then applied the principle that a beneficial amending notification operates retrospectively: although confiscation and penalty were justified when the goods were prohibited, the later notification changed their status to restricted before the order was passed. Redemption should therefore have been allowed for home consumption, subject to payment of enhanced value, duty and interest, rather than confining the goods to re-export.
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