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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A quasi-judicial tribunal must give a reasoned, speaking order that links the controversy to its conclusion. A summary rejection of a stay application in a smuggling matter was held unsustainable because it did not address the Revenue's case on disputed procurement documents or the statutory presumption and reversal of burden under Section 123 of the Customs Act for foreign-origin gold. The cryptic disposal was treated as non-application of mind. The impugned order was set aside and the matter remanded for fresh consideration of the stay application and appeal after hearing both sides, with interim protection continuing in favour of the Department until a fresh decision.
A quasi-judicial tribunal must give a reasoned, speaking order that links the controversy to its conclusion. A summary rejection of a stay application in a smuggling matter was held unsustainable because it did not address the Revenue's case on disputed procurement documents or the statutory presumption and reversal of burden under Section 123 of the Customs Act for foreign-origin gold. The cryptic disposal was treated as non-application of mind. The impugned order was set aside and the matter remanded for fresh consideration of the stay application and appeal after hearing both sides, with interim protection continuing in favour of the Department until a fresh decision.
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