Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Violation of principles of natural justice - Form GST DRC-01 served on the petitioner contains only the summary - Assuming that the order is made on 19.03.2020, it is submitted that 48 hours notice is nevertheless inadequate to respond. This Court finds that the opportunity granted was not real but illusory, thereby vitiating the proceedings. - Order set aside - HC
Violation of principles of natural justice - Form GST DRC-01 served on the petitioner contains only the summary - Assuming that the order is made on 19.03.2020, it is submitted that 48 hours notice is nevertheless inadequate to respond. This Court finds that the opportunity granted was not real but illusory, thereby vitiating the proceedings. - Order set aside - HC
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