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...
Cancellation of GST Registration of petitioner - The High Court noticed that the SCN was never served, and taking note of the fact that the impugned order does not make a reference of the contents of the reply, if any, submitted by the petitioner. To make things worse, the impugned order also does not disclose the grounds on which the authorities concerned were compelled to issue the cancellation of the registration. Therefore, the impugned order is liable to be interfered with this ground alone. - Matter restored back.
Cancellation of GST Registration of petitioner - The High Court noticed that the SCN was never served, and taking note of the fact that the impugned order does not make a reference of the contents of the reply, if any, submitted by the petitioner. To make things worse, the impugned order also does not disclose the grounds on which the authorities concerned were compelled to issue the cancellation of the registration. Therefore, the impugned order is liable to be interfered with this ground alone. - Matter restored back.
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