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 assessment orders - The High court examined the timeline of events and observed that the petitioner responded to the show cause notice in January 2024. However, the respondent authority did not afford a personal hearing to the petitioner as required by subsection (4) of Section 75 of the relevant GST enactments. Since the statutory prescription for a personal hearing was not followed, the court concluded that the impugned orders were flawed. Consequently, the court set aside the orders and directed the respondent to reconsider the matters, providing the petitioner with a reasonable opportunity, including a personal hearing. The court further nullified the recovery notice associated with the impugned orders and clarified that the stay of recovery remained in effect for pending appellate proceedings.
Validity of assessment orders - The High court examined the timeline of events and observed that the petitioner responded to the show cause notice in January 2024. However, the respondent authority did not afford a personal hearing to the petitioner as required by subsection (4) of Section 75 of the relevant GST enactments. Since the statutory prescription for a personal hearing was not followed, the court concluded that the impugned orders were flawed. Consequently, the court set aside the orders and directed the respondent to reconsider the matters, providing the petitioner with a reasonable opportunity, including a personal hearing. The court further nullified the recovery notice associated with the impugned orders and clarified that the stay of recovery remained in effect for pending appellate proceedings.
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TaxTMI 
TaxTMI 
