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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Detention of goods - Section 129(3) of the CGST Act - stock transfer - allegation that the consignor and consignee are two different entity with different GSTINs - appellant contended that the detention itself is without jurisdiction and authority. We are not persuaded to accept such a contention, because the officer had mentioned sufficient reason for detention of the transport. - HC
Detention of goods - Section 129(3) of the CGST Act - stock transfer - allegation that the consignor and consignee are two different entity with different GSTINs - appellant contended that the detention itself is without jurisdiction and authority. We are not persuaded to accept such a contention, because the officer had mentioned sufficient reason for detention of the transport. - HC
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