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 interest deposited by the appellant (under protest) - denial on the ground of being time barred - The period of one year as per Section 11B(B)(ec) ibid is the date of decision of Hon’ble High Court and not the date of Final Order of CESTAT, as the appeal before Hon’ble High Court of Rajasthan being the one filed by the Department. Hence, the findings of authority below rejecting the refund as time barred are totally misplaced - AT
Refund of interest deposited by the appellant (under protest) - denial on the ground of being time barred - The period of one year as per Section 11B(B)(ec) ibid is the date of decision of Hon’ble High Court and not the date of Final Order of CESTAT, as the appeal before Hon’ble High Court of Rajasthan being the one filed by the Department. Hence, the findings of authority below rejecting the refund as time barred are totally misplaced - AT
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