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...
Recusal cannot be claimed on conjecture, selective inference, or a litigant's subjective unease; the governing test is whether a fair-minded and informed observer would find a genuine, reasonable apprehension of bias. Prima facie observations in an interim order, service on prior counsel, protective stays, expedited hearing of an MP/MLA matter, prior prima facie judgments in connected PMLA proceedings, alleged contrary findings in other forums, a political statement, judicial participation in legal events, and relatives' professional engagements were each found insufficient to show a proximate nexus with the lis. The Court rejected the applications, held that no legal basis for recusal was made out, and directed that the main petition be heard on merits uninfluenced by the allegations.
Recusal cannot be claimed on conjecture, selective inference, or a litigant's subjective unease; the governing test is whether a fair-minded and informed observer would find a genuine, reasonable apprehension of bias. Prima facie observations in an interim order, service on prior counsel, protective stays, expedited hearing of an MP/MLA matter, prior prima facie judgments in connected PMLA proceedings, alleged contrary findings in other forums, a political statement, judicial participation in legal events, and relatives' professional engagements were each found insufficient to show a proximate nexus with the lis. The Court rejected the applications, held that no legal basis for recusal was made out, and directed that the main petition be heard on merits uninfluenced by the allegations.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
