Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate reman...
Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
Final benami adjudication bars contradictory tax-evasion prosecution where settlement findings confirm full disclosure and cooperation without conceal...
Dismissal of a duly constituted GST first appeal for non-prosecution, despite pre-deposit and alleged inadequate notice of hearing, should not leave the appellant remediless or compel a second appeal. Statutory procedure permits the Appellate Tribunal to dismiss an appeal for default and set aside that dismissal. High Court set aside the dismissal where there was no apparent reason for the appellant to abandon its appeal after making the pre-deposit, and remanded the matter to the Appellate Authority for fresh adjudication after due opportunity of hearing.
Dismissal of a duly constituted GST first appeal for non-prosecution, despite pre-deposit and alleged inadequate notice of hearing, should not leave the appellant remediless or compel a second appeal. Statutory procedure permits the Appellate Tribunal to dismiss an appeal for default and set aside that dismissal. High Court set aside the dismissal where there was no apparent reason for the appellant to abandon its appeal after making the pre-deposit, and remanded the matter to the Appellate Authority for fresh adjudication after due opportunity of hearing.
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TaxTMI 
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