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...
Where a common adjudication order covers multiple noticees, a Bench should not entertain one noticee's appeal on merits merely because that noticee's office falls within its territorial limits. Applying forum non conveniens and its prior decision, the Tribunal said the proper course was to place the matter before the President under Notification No. 1/2022 for constitution of the appropriate Bench to hear all appeals from the same order, avoiding conflicting decisions, ensuring uniformity of fact and law, and keeping the matter under single High Court supervision.
Where a common adjudication order covers multiple noticees, a Bench should not entertain one noticee's appeal on merits merely because that noticee's office falls within its territorial limits. Applying forum non conveniens and its prior decision, the Tribunal said the proper course was to place the matter before the President under Notification No. 1/2022 for constitution of the appropriate Bench to hear all appeals from the same order, avoiding conflicting decisions, ensuring uniformity of fact and law, and keeping the matter under single High Court supervision.
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TaxTMI 
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