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...
The HC directed provisional release of goods and conveyance during pending revisional proceedings after noting that the first appellate authority had already modified the confiscation order and imposed liability under Section 129(1)(a), which the petitioner had satisfied. Because the revision had not yet resulted in a final order reviving action under Section 130, release was allowed but subject to revenue protection. The petitioner was required to furnish an indemnity bond and remain bound by the undertaking already filed, while the revenue retained liberty to enforce the revisional outcome. The merits of the revision were left open for the revisional authority.
The HC directed provisional release of goods and conveyance during pending revisional proceedings after noting that the first appellate authority had already modified the confiscation order and imposed liability under Section 129(1)(a), which the petitioner had satisfied. Because the revision had not yet resulted in a final order reviving action under Section 130, release was allowed but subject to revenue protection. The petitioner was required to furnish an indemnity bond and remain bound by the undertaking already filed, while the revenue retained liberty to enforce the revisional outcome. The merits of the revision were left open for the revisional authority.
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