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...
Refund in cash in respect of certain amount of service tax - The appellant contends that they are entitled to refund under Section 142(3) of the CGST Act 2017, despite their inability to file a revised TRAN-1 due to changing filing dates. They argue based on case law precedents and the indefeasibility of credit. However, the Tribunal finds that the absence of specific provisions for refund under pre-GST laws prevents the appellant from claiming refund under Section 142(3).
Refund in cash in respect of certain amount of service tax - The appellant contends that they are entitled to refund under Section 142(3) of the CGST Act 2017, despite their inability to file a revised TRAN-1 due to changing filing dates. They argue based on case law precedents and the indefeasibility of credit. However, the Tribunal finds that the absence of specific provisions for refund under pre-GST laws prevents the appellant from claiming refund under Section 142(3).
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