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...
Revocation of Customs Brokers’ licence - Non-existent exporters have also been filing GST returns with the department - The tribunal clarified that the Customs Broker's responsibility was to ensure the authenticity of documents like IEC and GSTIN, not to verify the correctness of actions by government officers issuing these documents. The tribunal stressed that the Customs Broker can fulfill their obligations by verifying documents, data, or information, and physical verification of clients' premises was not mandated. Consequently, the tribunal ruled in favor of the appellant, setting aside the impugned order and providing relief.
Revocation of Customs Brokers’ licence - Non-existent exporters have also been filing GST returns with the department - The tribunal clarified that the Customs Broker's responsibility was to ensure the authenticity of documents like IEC and GSTIN, not to verify the correctness of actions by government officers issuing these documents. The tribunal stressed that the Customs Broker can fulfill their obligations by verifying documents, data, or information, and physical verification of clients' premises was not mandated. Consequently, the tribunal ruled in favor of the appellant, setting aside the impugned order and providing relief.
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TaxTMI 
TaxTMI 
