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...
The HC held that provisional attachment of bank accounts under Section 110(5) lapsed by operation of law where the original orders limited attachment to six months and no recorded extension was made before expiry. Continuation beyond that period required a fresh, reasoned extension by the competent authority and notice to the affected person; a prior judicial order permitting limited operation of the accounts could not override the statutory time-limit or authorise automatic continuation. The attachment orders were therefore invalid and ineffective after expiry, and the petitioners were entitled to operate the bank accounts.
The HC held that provisional attachment of bank accounts under Section 110(5) lapsed by operation of law where the original orders limited attachment to six months and no recorded extension was made before expiry. Continuation beyond that period required a fresh, reasoned extension by the competent authority and notice to the affected person; a prior judicial order permitting limited operation of the accounts could not override the statutory time-limit or authorise automatic continuation. The attachment orders were therefore invalid and ineffective after expiry, and the petitioners were entitled to operate the bank accounts.
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