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 Order passed u/s 73 - Denial of ITC with respect to the suppliers whose GST registration has been cancelled retrospectively - The petitioner sought the right of cross-examination of witnesses and documents but was denied due to time constraints. Additionally, the petitioner raised the issue of a coercive deposit of Rs. 20 Lakhs during a search and survey, which was not addressed in the impugned order. The High Court acknowledged the potential prejudice caused by the denial of cross-examination and directed the proper officer to reconsider both the ITC denial and the refund of the coercive deposit. The Court left all rights and contentions open and allowed the petition with a limited order of remit to the proper officer.
Validity Of Order passed u/s 73 - Denial of ITC with respect to the suppliers whose GST registration has been cancelled retrospectively - The petitioner sought the right of cross-examination of witnesses and documents but was denied due to time constraints. Additionally, the petitioner raised the issue of a coercive deposit of Rs. 20 Lakhs during a search and survey, which was not addressed in the impugned order. The High Court acknowledged the potential prejudice caused by the denial of cross-examination and directed the proper officer to reconsider both the ITC denial and the refund of the coercive deposit. The Court left all rights and contentions open and allowed the petition with a limited order of remit to the proper officer.
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TaxTMI 
TaxTMI 
