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...
Belated statutory appeals under GST may still be entertained conditionally where the court exercises discretion despite expiry of limitation. The text explains that the writ challenge was not accepted on merits because the petitioner had not used the statutory reduced-penalty amnesty and had approached the court after the appeal period had lapsed. Even so, the court granted liberty to file an appeal within the time fixed, subject to pre-deposit of 25% of the disputed tax. On compliance, the appellate authority was directed to hear the appeal on merits, adjust any amount already recovered toward the pre-deposit, and lift bank attachment if applicable.
Belated statutory appeals under GST may still be entertained conditionally where the court exercises discretion despite expiry of limitation. The text explains that the writ challenge was not accepted on merits because the petitioner had not used the statutory reduced-penalty amnesty and had approached the court after the appeal period had lapsed. Even so, the court granted liberty to file an appeal within the time fixed, subject to pre-deposit of 25% of the disputed tax. On compliance, the appellate authority was directed to hear the appeal on merits, adjust any amount already recovered toward the pre-deposit, and lift bank attachment if applicable.
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