Electronic WhatsApp evidence without authentication or independent corroboration cannot sustain an unexplained-investment addition based on third-part...
Mutual current-account transactions excluded from deemed dividend treatment where no fresh borrowing arose; unsupported unsecured-loan addition also f...
GST appellate remedy requires the statutory pre-deposit even where tax dues were paid during adjudication proceedings. Payment of the disputed tax, or a challenge to the correctness of tax or penalty, does not dispense with this filing condition; those issues must be determined on the appeal's merits. The petitioner could pursue the statutory appeal only after making the prescribed deposit and filing a delay-condonation application. The appellate authority was directed to consider the delay application sympathetically and, if satisfied, decide the appeal on merits.
GST appellate remedy requires the statutory pre-deposit even where tax dues were paid during adjudication proceedings. Payment of the disputed tax, or a challenge to the correctness of tax or penalty, does not dispense with this filing condition; those issues must be determined on the appeal's merits. The petitioner could pursue the statutory appeal only after making the prescribed deposit and filing a delay-condonation application. The appellate authority was directed to consider the delay application sympathetically and, if satisfied, decide the appeal on merits.
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