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...
The High Court set aside the impugned assessment order because the authority had not considered the petitioner's reply and supporting documents filed in response to the show cause notice. It held that the objections and material had to be examined afresh, and that the competent authority must pass a speaking and reasoned order in accordance with law. The matter was therefore remitted for fresh consideration on the admitted procedural footing that the earlier order was made without addressing the petitioner's submissions and evidence.
The High Court set aside the impugned assessment order because the authority had not considered the petitioner's reply and supporting documents filed in response to the show cause notice. It held that the objections and material had to be examined afresh, and that the competent authority must pass a speaking and reasoned order in accordance with law. The matter was therefore remitted for fresh consideration on the admitted procedural footing that the earlier order was made without addressing the petitioner's submissions and evidence.
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