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...
Shipping bill amendments were allowed under Section 149 to correct the reward column from "No" to "Yes" for MEIS claims, as the wrong entry was treated as a curable procedural lapse and not a bar to substantive export incentive. The Tribunal held that delay in seeking amendment must be assessed on the facts of each case, and the notification-based time limit could be extended where the competent customs authority was satisfied with the explanation. The preliminary forum objection was rejected because the matter had long remained before a Single Member without objection from Revenue. Consequential relief was granted.
Shipping bill amendments were allowed under Section 149 to correct the reward column from "No" to "Yes" for MEIS claims, as the wrong entry was treated as a curable procedural lapse and not a bar to substantive export incentive. The Tribunal held that delay in seeking amendment must be assessed on the facts of each case, and the notification-based time limit could be extended where the competent customs authority was satisfied with the explanation. The preliminary forum objection was rejected because the matter had long remained before a Single Member without objection from Revenue. Consequential relief was granted.
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