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...
Validity of the assessment orders passed - Tax (GST) demand - The court acknowledges that while the petitioner failed to respond on merits to the show cause notices, the assessment orders were issued without giving them a proper hearing and without considering their objections. Therefore, the court quashes the impugned assessment orders and remands the matters for reconsideration.
Validity of the assessment orders passed - Tax (GST) demand - The court acknowledges that while the petitioner failed to respond on merits to the show cause notices, the assessment orders were issued without giving them a proper hearing and without considering their objections. Therefore, the court quashes the impugned assessment orders and remands the matters for reconsideration.
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