Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Maintainability of petition - availability of alternative remedy - Stay of demand - The petitioner sought relief due to the non-constitution of the Appellate Tribunal, which deprived them of their statutory right to appeal against an order issued under the CGST/OGST Acts. The Court, considering the circumstances, granted interim relief to the petitioner while outlining the procedure for future appeal filing once the Tribunal became operational.
Maintainability of petition - availability of alternative remedy - Stay of demand - The petitioner sought relief due to the non-constitution of the Appellate Tribunal, which deprived them of their statutory right to appeal against an order issued under the CGST/OGST Acts. The Court, considering the circumstances, granted interim relief to the petitioner while outlining the procedure for future appeal filing once the Tribunal became operational.
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