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...
Cancellation of GST registration of petitioner - non payment of taxes - financial constraints and covid-19 pandemic and on account of bonafide reasons - The explanation offered by the petitioner in not making GST payment and delay in filing returns and preferring an appeal deserves to be accepted and by adopting a justice oriented approach, it is deemed just and appropriate to set aside the impugned orders and the 2nd respondent is directed to restore the GST registration of the petitioner, subject to payment of all dues by the petitioner. - HC
Cancellation of GST registration of petitioner - non payment of taxes - financial constraints and covid-19 pandemic and on account of bonafide reasons - The explanation offered by the petitioner in not making GST payment and delay in filing returns and preferring an appeal deserves to be accepted and by adopting a justice oriented approach, it is deemed just and appropriate to set aside the impugned orders and the 2nd respondent is directed to restore the GST registration of the petitioner, subject to payment of all dues by the petitioner. - HC
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