Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
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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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