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...
Provisional Attachment of Bank Account - Section 83 of the Central GST Act - Since the petitioner has not taken to recourse to sub-rule (5) of Rule 159 of the said Rules, interference is denied at this stage - However, the petitioner is granted a week’s time to approach the Additional Director General under the said provision and if such an approach is made, a reasoned order shall be passed after extending an opportunity of hearing. - HC
Provisional Attachment of Bank Account - Section 83 of the Central GST Act - Since the petitioner has not taken to recourse to sub-rule (5) of Rule 159 of the said Rules, interference is denied at this stage - However, the petitioner is granted a week’s time to approach the Additional Director General under the said provision and if such an approach is made, a reasoned order shall be passed after extending an opportunity of hearing. - HC
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