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...
Road restoration charges paid to the PWD for cutting and restoring roads for a commercial gas-pipeline project constitute consideration for a taxable service, not compensatory damages or a non-supply arising from a sovereign function. The planned, request-based arrangement created bilateral reciprocity, and GST was payable by the business recipient under reverse charge because no evidence showed tax payment by the PWD under forward charge; the refund rejection stood. Electronic GST notices and adjudication through an authenticated portal remain valid despite no physical DIN where the notice states the factual and legal basis and the recipient suffers no surprise or prejudice; the procedural objections failed.
Road restoration charges paid to the PWD for cutting and restoring roads for a commercial gas-pipeline project constitute consideration for a taxable service, not compensatory damages or a non-supply arising from a sovereign function. The planned, request-based arrangement created bilateral reciprocity, and GST was payable by the business recipient under reverse charge because no evidence showed tax payment by the PWD under forward charge; the refund rejection stood. Electronic GST notices and adjudication through an authenticated portal remain valid despite no physical DIN where the notice states the factual and legal basis and the recipient suffers no surprise or prejudice; the procedural objections failed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
