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...
Assessment u/s 73 r.w.s. 75(4) - Validity of summary of order in form GST DRC-07 issued in consequence of Assessment order - The petitioner challenges the order on the grounds that it was passed in ex-parte proceedings without providing an opportunity for a personal hearing, violating principles of natural justice. - High Court set aside the order, and the respondents directed to provide an opportunity of hearing to the petitioners, conducted by an officer other than the one who issued the show cause notice.
Assessment u/s 73 r.w.s. 75(4) - Validity of summary of order in form GST DRC-07 issued in consequence of Assessment order - The petitioner challenges the order on the grounds that it was passed in ex-parte proceedings without providing an opportunity for a personal hearing, violating principles of natural justice. - High Court set aside the order, and the respondents directed to provide an opportunity of hearing to the petitioners, conducted by an officer other than the one who issued the show cause notice.
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