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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Mandatory electronic upload of the summary of an adjudication order under GST is required to preserve the taxpayer's statutory right of appeal, and the appellate authority cannot treat an appeal as time-barred where that summary was issued later. Following its earlier view and the Supreme Court's principle in ASP Traders, the HC held that reliance only on an earlier email transmission was insufficient in the circumstances. The appellate order rejecting the appeal on limitation was quashed, and the matter was remitted for fresh disposal on merits without reference to limitation.
Mandatory electronic upload of the summary of an adjudication order under GST is required to preserve the taxpayer's statutory right of appeal, and the appellate authority cannot treat an appeal as time-barred where that summary was issued later. Following its earlier view and the Supreme Court's principle in ASP Traders, the HC held that reliance only on an earlier email transmission was insufficient in the circumstances. The appellate order rejecting the appeal on limitation was quashed, and the matter was remitted for fresh disposal on merits without reference to limitation.
Note: It is a system-generated summary and is for quick reference only.