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...
GST registration was suspended - show cause issued as to why the registration be not cancelled - The High Court noted that the rejection of the cancellation application was primarily due to the petitioner's failure to respond to the earlier notice and appear for a personal hearing. However, considering subsequent events and submissions made, the Court set aside the rejection order. - The Court decided to cancel the petitioner's GST registration with effect from the date of their initial application for cancellation, i.e., 23.02.2023. This decision was based on the petitioner's voluntary identification of discrepancies in their returns and the subsequent deposit of a specified sum.
GST registration was suspended - show cause issued as to why the registration be not cancelled - The High Court noted that the rejection of the cancellation application was primarily due to the petitioner's failure to respond to the earlier notice and appear for a personal hearing. However, considering subsequent events and submissions made, the Court set aside the rejection order. - The Court decided to cancel the petitioner's GST registration with effect from the date of their initial application for cancellation, i.e., 23.02.2023. This decision was based on the petitioner's voluntary identification of discrepancies in their returns and the subsequent deposit of a specified sum.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
