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...
Inspection, search, seizure and arrest - Prohibition Order - Subsection (2) of Section 67 of the GST Act, 2017 - No notice has been issued till this date as contemplated under Sub-section (7) of Section 67 of the Act. There has been no extension also of the time period as provided under the proviso. - It can be said that the impugned order outlive its life. The same is hereby quashed and set aside. - HC
Inspection, search, seizure and arrest - Prohibition Order - Subsection (2) of Section 67 of the GST Act, 2017 - No notice has been issued till this date as contemplated under Sub-section (7) of Section 67 of the Act. There has been no extension also of the time period as provided under the proviso. - It can be said that the impugned order outlive its life. The same is hereby quashed and set aside. - HC
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