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...
Non-disclosure of the material used to fix a benchmark yield at 94.5% violated natural justice because the assessee had repeatedly sought the source and basis of that figure, including in representations and at personal hearing, but was not furnished any reply or supporting record. The High Court held that an assessment founded on undisclosed material denies an effective opportunity to object and amounts to denial of a proper hearing. The impugned assessment orders were set aside and the matter was remanded for disclosure of the relied-upon material, receipt of objections, and fresh orders after adequate opportunity.
Non-disclosure of the material used to fix a benchmark yield at 94.5% violated natural justice because the assessee had repeatedly sought the source and basis of that figure, including in representations and at personal hearing, but was not furnished any reply or supporting record. The High Court held that an assessment founded on undisclosed material denies an effective opportunity to object and amounts to denial of a proper hearing. The impugned assessment orders were set aside and the matter was remanded for disclosure of the relied-upon material, receipt of objections, and fresh orders after adequate opportunity.
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