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...
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In a stay of demand matter, the HC held that the impugned order was defective because the authority fixed the amount payable and instalment schedule without discernible application of mind or a reasoned consideration of relevant factors. Referring to the CBDT stay guidelines, the Court required the stay application to be decided through a speaking order after hearing the taxpayer and considering the Supreme Court decision and the Circular. The stay order was set aside, the matter was remitted for fresh decision on merits, and recovery pursuant to the assessment order was kept in abeyance until reconsideration.
In a stay of demand matter, the HC held that the impugned order was defective because the authority fixed the amount payable and instalment schedule without discernible application of mind or a reasoned consideration of relevant factors. Referring to the CBDT stay guidelines, the Court required the stay application to be decided through a speaking order after hearing the taxpayer and considering the Supreme Court decision and the Circular. The stay order was set aside, the matter was remitted for fresh decision on merits, and recovery pursuant to the assessment order was kept in abeyance until reconsideration.
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