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...
Imposition of GST under the reverse charge mechanism on the mining lease amount paid by the petitioner to the Government (royalty) - The High Court directed the submission of objections/representations by petitioners challenging show cause notices within four weeks. Adjudication is to proceed, with orders being kept in abeyance until a decision by the Nine Judge Constitution Bench on the nature of royalty. Further, no recovery of GST on royalty shall be made until the Nine Judge Constitution Bench decides. Writ petitioners are granted liberty to redress grievances after the outcome of the Nine Judge Constitution Bench decision. Challenge to the notification and circular is open for the petitioners after the outcome of the case before the Nine Judge Constitution Bench.
Imposition of GST under the reverse charge mechanism on the mining lease amount paid by the petitioner to the Government (royalty) - The High Court directed the submission of objections/representations by petitioners challenging show cause notices within four weeks. Adjudication is to proceed, with orders being kept in abeyance until a decision by the Nine Judge Constitution Bench on the nature of royalty. Further, no recovery of GST on royalty shall be made until the Nine Judge Constitution Bench decides. Writ petitioners are granted liberty to redress grievances after the outcome of the Nine Judge Constitution Bench decision. Challenge to the notification and circular is open for the petitioners after the outcome of the case before the Nine Judge Constitution Bench.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
