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...
Portal-based GST appeal compliance required the appellate authority to examine whether an earlier deposit could be adjusted as the pre-deposit for appeals against de novo assessment orders. The High Court directed consideration of the taxpayer's representation in light of the GST portal appeal manual, including the need for approval from the competent authority, and with reference to the Supreme Court ruling in VVF (India) Limited. The writ petitions were disposed of with a direction to decide the request for recognition of the amount already deposited for appeal purposes.
Portal-based GST appeal compliance required the appellate authority to examine whether an earlier deposit could be adjusted as the pre-deposit for appeals against de novo assessment orders. The High Court directed consideration of the taxpayer's representation in light of the GST portal appeal manual, including the need for approval from the competent authority, and with reference to the Supreme Court ruling in VVF (India) Limited. The writ petitions were disposed of with a direction to decide the request for recognition of the amount already deposited for appeal purposes.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4814 
Join Channel 
