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 amount in question alleged to be forcibly recovered/collected through DRC-03 by the DGGI - requirement to make an application u/s 54 - The High court grants the petitioner liberty to file an application under Section 54 of the CGST Act within ten days from the date of the order. - HC specifies that if the petitioner submits the application within the stipulated time, it will be considered for refund within two weeks from the date of receipt. - GST officer directed to dispose of the application, if filed, in accordance with law.
Refund of amount in question alleged to be forcibly recovered/collected through DRC-03 by the DGGI - requirement to make an application u/s 54 - The High court grants the petitioner liberty to file an application under Section 54 of the CGST Act within ten days from the date of the order. - HC specifies that if the petitioner submits the application within the stipulated time, it will be considered for refund within two weeks from the date of receipt. - GST officer directed to dispose of the application, if filed, in accordance with law.
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