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...
Validity of demand u/s 61 on the basis of GSTR return - Non-service of notice u/s 74 - Merely because no notices were issued under Section 61 of the Act would mean that issues of classification or short payment of tax cannot be dealt with under Section 74 as exercise of such power is not dependent upon issuance of notice under Section 61. The argument is misconceived is thus, repelled - However, Petitioner is permitted to prefer such appeal within two weeks - HC
Validity of demand u/s 61 on the basis of GSTR return - Non-service of notice u/s 74 - Merely because no notices were issued under Section 61 of the Act would mean that issues of classification or short payment of tax cannot be dealt with under Section 74 as exercise of such power is not dependent upon issuance of notice under Section 61. The argument is misconceived is thus, repelled - However, Petitioner is permitted to prefer such appeal within two weeks - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
