Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Parallel GST adjudication on the same subject matter cannot continue once proceedings have been initiated by one authority, and Central and State authorities must coordinate to ermine which authority will proceed so the assessee is not exposed to duplicate adjudication for the same period and contravention. The Court also permitted the taxpayer to file fresh responses to the notices and directed the competent authority to consider the replies and supporting documents, hear the taxpayer, and pass a speaking and reasoned order in accordance with law. The constitutional challenge was not pressed, and the merits of the input tax credit claim were left open.
Parallel GST adjudication on the same subject matter cannot continue once proceedings have been initiated by one authority, and Central and State authorities must coordinate to ermine which authority will proceed so the assessee is not exposed to duplicate adjudication for the same period and contravention. The Court also permitted the taxpayer to file fresh responses to the notices and directed the competent authority to consider the replies and supporting documents, hear the taxpayer, and pass a speaking and reasoned order in accordance with law. The constitutional challenge was not pressed, and the merits of the input tax credit claim were left open.
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TaxTMI 
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