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...
An alleged breach of natural justice was rejected because the Adjudicating Authority had only permitted a short note on maintainability at the first listing and had not called for a full reply to the Section 9 application. On the merits, the Tribunal held that the reply and rejoinder disclosed a plausible pre-existing dispute over reconciliation and settlement of contractual dues, including assertions that dues stood paid or adjusted, credit notes were issued, and nothing further remained payable. Applying Mobilox and Sabarmati Gas, it held that Section 9 cannot be used to resolve such contractual controversies and upheld rejection of the insolvency application.
An alleged breach of natural justice was rejected because the Adjudicating Authority had only permitted a short note on maintainability at the first listing and had not called for a full reply to the Section 9 application. On the merits, the Tribunal held that the reply and rejoinder disclosed a plausible pre-existing dispute over reconciliation and settlement of contractual dues, including assertions that dues stood paid or adjusted, credit notes were issued, and nothing further remained payable. Applying Mobilox and Sabarmati Gas, it held that Section 9 cannot be used to resolve such contractual controversies and upheld rejection of the insolvency application.
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