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...
A HC declined to entertain a writ petition challenging GST detention and release proceedings because the tax and penalty were paid after service of notice in Form GST MOV-07 and the goods were then released, with no contemporaneous protest shown. The Court treated the proceedings as concluded upon payment, held that the penalty order was appealable, and noted that no appeal had been filed within the prescribed period. It found no demonstrated violation of natural justice or jurisdictional error to justify bypassing the statutory appellate remedy, and dismissed the petition as devoid of merit.
A HC declined to entertain a writ petition challenging GST detention and release proceedings because the tax and penalty were paid after service of notice in Form GST MOV-07 and the goods were then released, with no contemporaneous protest shown. The Court treated the proceedings as concluded upon payment, held that the penalty order was appealable, and noted that no appeal had been filed within the prescribed period. It found no demonstrated violation of natural justice or jurisdictional error to justify bypassing the statutory appellate remedy, and dismissed the petition as devoid of merit.
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