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...
Refund of anti-dumping duty paid by the petitioner - The High court found the petition misconceived, highlighting the petitioner's failure to fulfill basic requirements for invoking Article 226, including the absence of a 'demand for justice' prior to filing the petition. The court also applied principles of delay and laches, noting the petitioner's belated approach is barred by significant delay without a satisfactory explanation. Additionally, the court rejected the notion that a Supreme Court decision could retrospectively provide a cause of action for challenging the notifications or claiming a refund.
Refund of anti-dumping duty paid by the petitioner - The High court found the petition misconceived, highlighting the petitioner's failure to fulfill basic requirements for invoking Article 226, including the absence of a 'demand for justice' prior to filing the petition. The court also applied principles of delay and laches, noting the petitioner's belated approach is barred by significant delay without a satisfactory explanation. Additionally, the court rejected the notion that a Supreme Court decision could retrospectively provide a cause of action for challenging the notifications or claiming a refund.
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TaxTMI 
TaxTMI 
