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...
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The Tribunal accepted the DGAP report in an anti-profiteering matter concerning construction services and additional input tax credit on the footing that the benefit had already been passed on to home-buyers by commensurate price reduction. After redetermination, the report found excess benefit had been passed to eligible buyers, and the differential amounts with interest due to the two complainants had been paid and acknowledged. As no other home-buyer objected to the report, no surviving basis remained to hold profiteering against the respondent, and no contravention of section 171 was made out.
The Tribunal accepted the DGAP report in an anti-profiteering matter concerning construction services and additional input tax credit on the footing that the benefit had already been passed on to home-buyers by commensurate price reduction. After redetermination, the report found excess benefit had been passed to eligible buyers, and the differential amounts with interest due to the two complainants had been paid and acknowledged. As no other home-buyer objected to the report, no surviving basis remained to hold profiteering against the respondent, and no contravention of section 171 was made out.
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