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 - appeal rejected on the ground that the request for revocation was not filed within the statutory limitation of 90 (30+60) days - no useful purpose would be served by keeping the petitioners out of the Goods and Services Tax regime, as such assessee would still continue to do business and supply goods and services. - GST registration restored - HC
Cancellation of GST registration of petitioner - appeal rejected on the ground that the request for revocation was not filed within the statutory limitation of 90 (30+60) days - no useful purpose would be served by keeping the petitioners out of the Goods and Services Tax regime, as such assessee would still continue to do business and supply goods and services. - GST registration restored - HC
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