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...
A writ petition challenging a GST demand order without first using the statutory appellate remedy is not maintainable where an efficacious appeal is available under the CGST Act. The High Court directed the petitioner to pursue that remedy, while leaving all contentions open for the Appellate Authority. The petition was disposed of with liberty to file a statutory appeal, and the time spent pursuing the writ proceedings was to be excluded for limitation purposes if the appeal is filed within four weeks.
A writ petition challenging a GST demand order without first using the statutory appellate remedy is not maintainable where an efficacious appeal is available under the CGST Act. The High Court directed the petitioner to pursue that remedy, while leaving all contentions open for the Appellate Authority. The petition was disposed of with liberty to file a statutory appeal, and the time spent pursuing the writ proceedings was to be excluded for limitation purposes if the appeal is filed within four weeks.
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TaxTMI 
TaxTMI 
