Disciplinary proportionality requires penalties for Authorised Representative misconduct to match proven harm, leading to reconsideration of registrat...
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...
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Illegal import into India in violating the provisions of Section 11 - the burden of proof is either on the claimant or on the person from whose possession the goods were seized, to show that the goods were not smuggled - AT
Illegal import into India in violating the provisions of Section 11 - the burden of proof is either on the claimant or on the person from whose possession the goods were seized, to show that the goods were not smuggled - AT
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