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...
Refund of input tax credit along with Interest - Pursuant to the interim order dated 06.04.2021, the respondent no. 4 credited the principal amount in the electronic credit ledger of the petitioner only on 08.04.2021 and filed affidavit to this effect. - this Court disposes of the present writ petition enabling the petitioner to file appropriate petition before the respondent no.4 for the purposes of lodging a claim of statutory interest for the period from issuance of Form GST PMT-03 (annexure-6) till its credit vide order dated 08.04.2021. - the petitioner cannot be made to suffer on account of laches on the part of the respondents. - HC
Refund of input tax credit along with Interest - Pursuant to the interim order dated 06.04.2021, the respondent no. 4 credited the principal amount in the electronic credit ledger of the petitioner only on 08.04.2021 and filed affidavit to this effect. - this Court disposes of the present writ petition enabling the petitioner to file appropriate petition before the respondent no.4 for the purposes of lodging a claim of statutory interest for the period from issuance of Form GST PMT-03 (annexure-6) till its credit vide order dated 08.04.2021. - the petitioner cannot be made to suffer on account of laches on the part of the respondents. - HC
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