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...
HC held that Section 73(4B) reflects a legislative expectation of expeditious service tax adjudication and, although the phrase "where it is possible to do so" makes the period directory, it does not permit proceedings to remain dormant for an inordinate, unexplained period. Keeping each show cause notice in the Call Book because similar issues were pending elsewhere was unjustified, since each notice is an independent proceeding and adjudication could have continued subject to appeal outcomes. The common order confirming service tax, interest and penalties was set aside for unreasonable delay, while the substantive question whether fabrication falls within "erection, commissioning or installation" was left open.
HC held that Section 73(4B) reflects a legislative expectation of expeditious service tax adjudication and, although the phrase "where it is possible to do so" makes the period directory, it does not permit proceedings to remain dormant for an inordinate, unexplained period. Keeping each show cause notice in the Call Book because similar issues were pending elsewhere was unjustified, since each notice is an independent proceeding and adjudication could have continued subject to appeal outcomes. The common order confirming service tax, interest and penalties was set aside for unreasonable delay, while the substantive question whether fabrication falls within "erection, commissioning or installation" was left open.
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