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...
Penalty on a customs broker was not justified where employees independently took clients and filed Bills of Entry without the broker's knowledge, approval, or authorisation. The Tribunal found no evidence that the broker had any active role in the prohibited acts, and noted that the employees had admitted acting without the Managing Director's consent. It also considered the broker's action against the erring employees. In the absence of material showing knowledge, authorisation, or involvement, the penalty imposed under the relevant customs broker regulation was set aside.
Penalty on a customs broker was not justified where employees independently took clients and filed Bills of Entry without the broker's knowledge, approval, or authorisation. The Tribunal found no evidence that the broker had any active role in the prohibited acts, and noted that the employees had admitted acting without the Managing Director's consent. It also considered the broker's action against the erring employees. In the absence of material showing knowledge, authorisation, or involvement, the penalty imposed under the relevant customs broker regulation was set aside.
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