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...
Section 2(28C) defining "Joint Commissioner" to include the Additional Commissioner governed the approval requirement for penalty proceedings, and a harmonious reading of the Act showed no indication in section 274(2) that the inclusive definition was excluded. Provisions that separately mentioned both officers were treated as clarificatory rather than restrictive, and reading the term otherwise would make the statutory definition ineffective. Prior approval by the Additional Commissioner was therefore valid compliance with the approval requirement, and the challenge to the penalty proceedings on want of proper sanction failed. The writ petitions were dismissed, with liberty preserved to pursue statutory remedies on the merits.
Section 2(28C) defining "Joint Commissioner" to include the Additional Commissioner governed the approval requirement for penalty proceedings, and a harmonious reading of the Act showed no indication in section 274(2) that the inclusive definition was excluded. Provisions that separately mentioned both officers were treated as clarificatory rather than restrictive, and reading the term otherwise would make the statutory definition ineffective. Prior approval by the Additional Commissioner was therefore valid compliance with the approval requirement, and the challenge to the penalty proceedings on want of proper sanction failed. The writ petitions were dismissed, with liberty preserved to pursue statutory remedies on the merits.
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