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...
Classification of goods - preparation of Whole Wheat parota and Malabar parota - to be classified under Chapter heading 1905, attracting GST at the rate of 5% or otherwise? - The Appellant is indeed guilty of having not revealed the fact of an investigation pending against them by the DGGI on the issue of classification of Parota at the time of applying for an advance ruling - the provisions of Section 104 of the CGST Act is invoked, and it is declared that the advance ruling as void ab initio. - AAAR
Classification of goods - preparation of Whole Wheat parota and Malabar parota - to be classified under Chapter heading 1905, attracting GST at the rate of 5% or otherwise? - The Appellant is indeed guilty of having not revealed the fact of an investigation pending against them by the DGGI on the issue of classification of Parota at the time of applying for an advance ruling - the provisions of Section 104 of the CGST Act is invoked, and it is declared that the advance ruling as void ab initio. - AAAR
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