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...
Rejection of refund claim - invoices the details of which are not reflected in GSTR-2A of the applicant at the time of filing of refund - The petitioner had submitted reconciliation statements, and had reduced its claims for refund substantially to restrict the same to the quantum of refund, that according to the petitioner, was due. - Matter restored back for fresh consideration - HC
Rejection of refund claim - invoices the details of which are not reflected in GSTR-2A of the applicant at the time of filing of refund - The petitioner had submitted reconciliation statements, and had reduced its claims for refund substantially to restrict the same to the quantum of refund, that according to the petitioner, was due. - Matter restored back for fresh consideration - HC
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