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...
The Registry's role is limited to checking procedural regularity and filing compliance; it cannot decide or pre-judge maintainability. If the papers are otherwise in order but maintainability remains doubtful, the petition must still be numbered with the endorsement "numbered subject to maintainability" and placed before the roster Bench, which alone can determine that issue. The HC reaffirmed this settled position with reference to Supreme Court authority and the applicable filing circular, and directed the writ petition to be numbered and listed for maintainability before the roster Court.
The Registry's role is limited to checking procedural regularity and filing compliance; it cannot decide or pre-judge maintainability. If the papers are otherwise in order but maintainability remains doubtful, the petition must still be numbered with the endorsement "numbered subject to maintainability" and placed before the roster Bench, which alone can determine that issue. The HC reaffirmed this settled position with reference to Supreme Court authority and the applicable filing circular, and directed the writ petition to be numbered and listed for maintainability before the roster Court.
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