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...
SC upheld the COFEPOSA detention orders, holding that the detenus had no enforceable right to legal representation before the Advisory Board where the detaining or sponsoring authorities did not appear through counsel, and mere production of records by officers was not participation. It further found substantial compliance with the duty to supply relied upon material, as the pen drive contents were shown in prison and the relied upon documents, including translations, were furnished. The Court also accepted that communications rejecting the representations were ministerial acts conveying decisions already taken by competent authorities. Adequate subjective satisfaction, a live and proximate nexus, and the likelihood of release on bail were also established, so both petitions were dismissed.
SC upheld the COFEPOSA detention orders, holding that the detenus had no enforceable right to legal representation before the Advisory Board where the detaining or sponsoring authorities did not appear through counsel, and mere production of records by officers was not participation. It further found substantial compliance with the duty to supply relied upon material, as the pen drive contents were shown in prison and the relied upon documents, including translations, were furnished. The Court also accepted that communications rejecting the representations were ministerial acts conveying decisions already taken by competent authorities. Adequate subjective satisfaction, a live and proximate nexus, and the likelihood of release on bail were also established, so both petitions were dismissed.
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