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...
Dividend remittance to foreign shareholders was permitted despite pending tax demands because those demands were already under challenge and stayed, and the Court found that an indefinite embargo on repatriation was unjustified. Revenue protection was maintained by requiring the company to furnish an auto-renewable interest-bearing FDR of equivalent value, comply with remittance rules, and deduct tax at source; the earlier lien on existing FDRs was lifted. Separately, refund for AY 2021-22 was allowed to be adjusted against the demand for AY 2018-19 on the petitioner's concession, and the Department was protected from any contempt allegation if the refund was adjusted against outstanding demand for AY 2020-21.
Dividend remittance to foreign shareholders was permitted despite pending tax demands because those demands were already under challenge and stayed, and the Court found that an indefinite embargo on repatriation was unjustified. Revenue protection was maintained by requiring the company to furnish an auto-renewable interest-bearing FDR of equivalent value, comply with remittance rules, and deduct tax at source; the earlier lien on existing FDRs was lifted. Separately, refund for AY 2021-22 was allowed to be adjusted against the demand for AY 2018-19 on the petitioner's concession, and the Department was protected from any contempt allegation if the refund was adjusted against outstanding demand for AY 2020-21.
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