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...
Personal shares of office-bearers could not be attached where the alleged proceeds of crime were received by an education society and no material showed personal receipt or direct or indirect benefit to the individuals. The Tribunal noted that the funds were, on the respondents' own case, used for servicing the society's loan or transferred onward, and mere status as President and Secretary was insufficient to establish the required nexus with the attached assets. As no part of the proceeds of crime was shown to have remained with the individuals or to have been routed for their benefit, the attachment of their shares was set aside.
Personal shares of office-bearers could not be attached where the alleged proceeds of crime were received by an education society and no material showed personal receipt or direct or indirect benefit to the individuals. The Tribunal noted that the funds were, on the respondents' own case, used for servicing the society's loan or transferred onward, and mere status as President and Secretary was insufficient to establish the required nexus with the attached assets. As no part of the proceeds of crime was shown to have remained with the individuals or to have been routed for their benefit, the attachment of their shares was set aside.
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