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...
Detention of goods and Levy of penalty on the ground of under valuation - The High court quashed the impugned orders for wrongly penalizing the petitioner based on under-valuation of goods, a ground not supported for detention of goods as per relevant circulars and legal precedents. It emphasized that detentions for such reasons are beyond the authorities' power under the GST Act, directing any deposits made by the petitioner to be refunded.
Detention of goods and Levy of penalty on the ground of under valuation - The High court quashed the impugned orders for wrongly penalizing the petitioner based on under-valuation of goods, a ground not supported for detention of goods as per relevant circulars and legal precedents. It emphasized that detentions for such reasons are beyond the authorities' power under the GST Act, directing any deposits made by the petitioner to be refunded.
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TaxTMI 
TaxTMI 
