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...
Writ jurisdiction was not entertained to challenge GST proceedings after the statutory appeal period had expired, because the petitioner had replied to the show cause notice and been heard, so jurisdictional error and breach of natural justice were not established. The High Court held that Article 226 cannot be used to bypass a special appellate scheme with a limited condonable period, especially in tax matters where diligence is required. In the absence of a proper explanation for delay or any patent illegality, the petition was dismissed, with liberty to proceed in accordance with law and without affecting any future appeal.
Writ jurisdiction was not entertained to challenge GST proceedings after the statutory appeal period had expired, because the petitioner had replied to the show cause notice and been heard, so jurisdictional error and breach of natural justice were not established. The High Court held that Article 226 cannot be used to bypass a special appellate scheme with a limited condonable period, especially in tax matters where diligence is required. In the absence of a proper explanation for delay or any patent illegality, the petition was dismissed, with liberty to proceed in accordance with law and without affecting any future appeal.
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