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 of VAT and penalty - suppression of the sales/stock difference - The penalty was confirmed based on a prior inspection u/s 29 of the HVAT Act and subsequent procedures under Section 38. The court upheld the tribunal's decision that the penalty was correctly levied under both the HVAT Act and the Central Sales Tax Act. - HC
Validity of demand of VAT and penalty - suppression of the sales/stock difference - The penalty was confirmed based on a prior inspection u/s 29 of the HVAT Act and subsequent procedures under Section 38. The court upheld the tribunal's decision that the penalty was correctly levied under both the HVAT Act and the Central Sales Tax Act. - HC
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