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...
Constitutional validity of Section 16(2) (c) of the CGST Act, 2017/SGST Act, 2017 - allowability of claim of Input Tax Credit (ITC) subject to discharge of GST liability by the supplier - Pendency of this writ petition will not prevent the petitioner from making any representation against the audit report appearing at page 53 of the writ petition before the respondent concerned which shall be considered by the authority concerned in accordance with law. - HC
Constitutional validity of Section 16(2) (c) of the CGST Act, 2017/SGST Act, 2017 - allowability of claim of Input Tax Credit (ITC) subject to discharge of GST liability by the supplier - Pendency of this writ petition will not prevent the petitioner from making any representation against the audit report appearing at page 53 of the writ petition before the respondent concerned which shall be considered by the authority concerned in accordance with law. - HC
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