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...
Rectification under section 254(2) is confined to a patent, obvious error apparent from the record and cannot be used to reargue debatable issues, reassess evidence, or reopen the merits of an earlier time-bar dismissal. The High Court held that complaints about the Tribunal's failure to summon further material, its treatment of the driver's affidavit on delay condonation, and alleged non-consideration of precedent involved adjudicatory choice rather than self-evident error, so no rectifiable mistake was shown. In the section 260A appeal, interference was unavailable absent perversity or a substantial question of law. The appeals were dismissed.
Rectification under section 254(2) is confined to a patent, obvious error apparent from the record and cannot be used to reargue debatable issues, reassess evidence, or reopen the merits of an earlier time-bar dismissal. The High Court held that complaints about the Tribunal's failure to summon further material, its treatment of the driver's affidavit on delay condonation, and alleged non-consideration of precedent involved adjudicatory choice rather than self-evident error, so no rectifiable mistake was shown. In the section 260A appeal, interference was unavailable absent perversity or a substantial question of law. The appeals were dismissed.
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