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...
Rebate claim - Post GST era - Revenue proposes the re-crediting to the Cenvat Credit ledger instead of paid in Cash - Commissioner (Appeals) while considering the case also taken into consideration the provisions contained under Section 142 (3) of the CGST Act, 2017 and held that since the application for rebate was filed after the appointed date, i.e., 01.07.2017, the amount which earlier would have been allowed to be refunded by way of re-credit, should now be refunded in cash as per the provisions of said Section 142(3). - Order of revisional authority sanctioning the cash refund sustained - HC
Rebate claim - Post GST era - Revenue proposes the re-crediting to the Cenvat Credit ledger instead of paid in Cash - Commissioner (Appeals) while considering the case also taken into consideration the provisions contained under Section 142 (3) of the CGST Act, 2017 and held that since the application for rebate was filed after the appointed date, i.e., 01.07.2017, the amount which earlier would have been allowed to be refunded by way of re-credit, should now be refunded in cash as per the provisions of said Section 142(3). - Order of revisional authority sanctioning the cash refund sustained - HC
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