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...
Grant or renewal of an excise licence remains governed by the Telangana Excise Act and the rules made under it, and is subject to statutory preconditions including payment of the prescribed fee. The insolvency adjudicatory forum cannot, under the Insolvency and Bankruptcy Code, override the State's sovereign regulatory domain by directing renewal of the licence or waiving statutory conditions. The direction was also unsustainable because the Excise Department was affected without being impleaded or heard. The impugned order was quashed, while leaving the respondent free to seek any remedy otherwise available in law for refund, adjustment, or renewal in accordance with excise law.
Grant or renewal of an excise licence remains governed by the Telangana Excise Act and the rules made under it, and is subject to statutory preconditions including payment of the prescribed fee. The insolvency adjudicatory forum cannot, under the Insolvency and Bankruptcy Code, override the State's sovereign regulatory domain by directing renewal of the licence or waiving statutory conditions. The direction was also unsustainable because the Excise Department was affected without being impleaded or heard. The impugned order was quashed, while leaving the respondent free to seek any remedy otherwise available in law for refund, adjustment, or renewal in accordance with excise law.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
