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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Seeking copies of documents seized u/s 67(2) of the CGST Act and copy of statement recorded - assessee made written request to provide copies - department directed to dispose of/respond to petitioner's request on its own merits and in accordance with law within a fortnight in light of provisions contained in Section 67(5) of the CGST Act
Seeking copies of documents seized u/s 67(2) of the CGST Act and copy of statement recorded - assessee made written request to provide copies - department directed to dispose of/respond to petitioner's request on its own merits and in accordance with law within a fortnight in light of provisions contained in Section 67(5) of the CGST Act
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