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 blocking of credit ledger and its continuance beyond one year - Rule 86-A(3) of the CGST Rules, 2017 - in light of blocking having been made on 21.01.2020, its continuance in the present instant is impermissible in law. - Consequential orders and restoring credit to the electronic credit ledger to be made forthwith. However, it is clarified that respondent are at liberty to take such action as is permissible in law in connection with the assessment proceedings. - HC
Validity of blocking of credit ledger and its continuance beyond one year - Rule 86-A(3) of the CGST Rules, 2017 - in light of blocking having been made on 21.01.2020, its continuance in the present instant is impermissible in law. - Consequential orders and restoring credit to the electronic credit ledger to be made forthwith. However, it is clarified that respondent are at liberty to take such action as is permissible in law in connection with the assessment proceedings. - HC
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