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...
Validity of SCN - demand of Interest on delayed payment of GST - SCN issued in Form GST DRC 01 under Rule 142(1) of the CGST Rules, 2017 - impugned SCN is issued in relation to section 50 - Reference was made to rule 142 of the Rules to point out that the same no where contemplates issuance of notice thereunder in respect of section 50 - Further proceedings stayed.
Validity of SCN - demand of Interest on delayed payment of GST - SCN issued in Form GST DRC 01 under Rule 142(1) of the CGST Rules, 2017 - impugned SCN is issued in relation to section 50 - Reference was made to rule 142 of the Rules to point out that the same no where contemplates issuance of notice thereunder in respect of section 50 - Further proceedings stayed.
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