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...
A show cause notice for cancellation of charitable trust registration was valid where it referred to the search, survey, violations of the trust deed, misuse of the trust, and assessment findings; the trust's detailed reply showed adequate notice and opportunity to respond, and the Tribunal erred in treating the allegations as vague or isolating the Managing Trustee's conduct from the trust's misuse. The Court also held that the amended power to cancel registration could be invoked against a trust registered earlier, but the cancellation could not operate retrospectively from the original date of registration. The cancellation was upheld, but confined to the date of the cancellation order.
A show cause notice for cancellation of charitable trust registration was valid where it referred to the search, survey, violations of the trust deed, misuse of the trust, and assessment findings; the trust's detailed reply showed adequate notice and opportunity to respond, and the Tribunal erred in treating the allegations as vague or isolating the Managing Trustee's conduct from the trust's misuse. The Court also held that the amended power to cancel registration could be invoked against a trust registered earlier, but the cancellation could not operate retrospectively from the original date of registration. The cancellation was upheld, but confined to the date of the cancellation order.
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