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...
Denial of refund claim - Unjust enrichment - recovery of duty by encashment of the Bank Guarantee - earlier stay order was vacated due to failure comply with stay order - Held that:- It is only ₹ 17.50 lakhs which was deposited by the appellant pursuant to the interim orders of the Court. The Court had directed the appellant to deposit - SC
Denial of refund claim - Unjust enrichment - recovery of duty by encashment of the Bank Guarantee - earlier stay order was vacated due to failure comply with stay order - Held that:- It is only ₹ 17.50 lakhs which was deposited by the appellant pursuant to the interim orders of the Court. The Court had directed the appellant to deposit - SC
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