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...
Profiteering - supply of “Duracell Battery AA/6” - allegation that benefit of reduction in GST rate was not passed on to the recipients by way of commensurate reduction in the price - the Respondent is required to deposit the profiteered amount along with the interest to be calculated @ 18% from the date when the above amount was collected by him from the recipients till the above amount is deposited in terms of Rule 133 (3) (b) of the CGST Rules, 2017. - NAPA
Profiteering - supply of “Duracell Battery AA/6” - allegation that benefit of reduction in GST rate was not passed on to the recipients by way of commensurate reduction in the price - the Respondent is required to deposit the profiteered amount along with the interest to be calculated @ 18% from the date when the above amount was collected by him from the recipients till the above amount is deposited in terms of Rule 133 (3) (b) of the CGST Rules, 2017. - NAPA
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