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...
Hearsay evidence cannot, by itself, prove that seized gold is of foreign origin or smuggled; it must be supported by substantive corroboration. A statement under Section 108 is admissible, but its voluntariness must still be examined, and contact records or intelligence alone do not establish foreign origin where there are no foreign markings or other cogent links. On that basis, the burden under Section 123 did not shift to the person from whom the gold was seized, confiscation failed, and the penalty also could not stand. Once seizure and confiscation were unsustainable, restitution required release of the goods to that person when no rival owner came forward.
Hearsay evidence cannot, by itself, prove that seized gold is of foreign origin or smuggled; it must be supported by substantive corroboration. A statement under Section 108 is admissible, but its voluntariness must still be examined, and contact records or intelligence alone do not establish foreign origin where there are no foreign markings or other cogent links. On that basis, the burden under Section 123 did not shift to the person from whom the gold was seized, confiscation failed, and the penalty also could not stand. Once seizure and confiscation were unsustainable, restitution required release of the goods to that person when no rival owner came forward.
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