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...
Amendment of form GSTR-1 - The High court, after considering the submissions and precedents, agreed with the petitioner. It noted that the GST laws should allow for the rectification of such bona fide and inadvertent errors, especially when there is no loss of revenue. The court referred to the decision in Star Engineers India Pvt. Ltd. v. Union of India and other similar cases where rectification was permitted in the absence of any revenue loss.
Amendment of form GSTR-1 - The High court, after considering the submissions and precedents, agreed with the petitioner. It noted that the GST laws should allow for the rectification of such bona fide and inadvertent errors, especially when there is no loss of revenue. The court referred to the decision in Star Engineers India Pvt. Ltd. v. Union of India and other similar cases where rectification was permitted in the absence of any revenue loss.
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TaxTMI 
TaxTMI 
