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...
Revocation of cancellation of GST registration of petitioner - It is not in dispute that although, Rule 25 requires inspection to be done in the presence of the person whose property is being inspected, it was not done as the petitioner had no notice of the inspection - the perusal of the order dated 09.12.2020 clearly discloses that there is no tax outstanding qua the petitioner. - The order of cancellation set aside - The respondents will ensure that the petitioner’s registration is revived. - HC
Revocation of cancellation of GST registration of petitioner - It is not in dispute that although, Rule 25 requires inspection to be done in the presence of the person whose property is being inspected, it was not done as the petitioner had no notice of the inspection - the perusal of the order dated 09.12.2020 clearly discloses that there is no tax outstanding qua the petitioner. - The order of cancellation set aside - The respondents will ensure that the petitioner’s registration is revived. - HC
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TaxTMI 
TaxTMI 
