Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Validity of Order passed u/s 129(1)(b) of the U.P.G.S.T. Act, 2017 - seized and penalty imposed, while they were in transit on truck - registration cancelled ten days after the Tax Invoice was issued - Despite subsequent registration cancellation, the court found no evidence to doubt the transaction's bona fides. Acknowledging the petitioner's willingness to accept a lesser penalty, the court reduced the penalty in line with statutory provisions. It also directed the implementation of electronic appeal mechanisms to ensure access to justice for affected parties.
Validity of Order passed u/s 129(1)(b) of the U.P.G.S.T. Act, 2017 - seized and penalty imposed, while they were in transit on truck - registration cancelled ten days after the Tax Invoice was issued - Despite subsequent registration cancellation, the court found no evidence to doubt the transaction's bona fides. Acknowledging the petitioner's willingness to accept a lesser penalty, the court reduced the penalty in line with statutory provisions. It also directed the implementation of electronic appeal mechanisms to ensure access to justice for affected parties.
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