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...
Recovery of drawback under Rules 16 and 16A of the 1995 Drawback Rules was held impermissible after the 2017 Drawback Rules came into force, because the repeal and saving provision in rule 20(2) did not preserve such proceedings and the show cause notice was issued only after the new rules operated. Denial of All Industry Rate drawback was rejected where the export consignments were assessed, Let Export Orders were issued, and drawback was granted; alleged fake procurement invoices could not defeat the claim, and the recorded statement was inadmissible without compliance with section 138B. Confiscation of goods already exported was also set aside, and penalties under sections 114 and 114AA on the exporter and partner could not survive.
Recovery of drawback under Rules 16 and 16A of the 1995 Drawback Rules was held impermissible after the 2017 Drawback Rules came into force, because the repeal and saving provision in rule 20(2) did not preserve such proceedings and the show cause notice was issued only after the new rules operated. Denial of All Industry Rate drawback was rejected where the export consignments were assessed, Let Export Orders were issued, and drawback was granted; alleged fake procurement invoices could not defeat the claim, and the recorded statement was inadmissible without compliance with section 138B. Confiscation of goods already exported was also set aside, and penalties under sections 114 and 114AA on the exporter and partner could not survive.
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