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...
Retrospective cancellation of GST registration of the petitioner - The High Court found deficiencies in the notice and order, emphasizing the need for specific grounds and objective criteria for retrospective cancellations. It modified the order to cancel registration from the date of the show cause notice issuance, considering the petitioner's business closure and compliance. However, it clarified that recovery actions for dues remain permissible, provided proper procedure is followed.
Retrospective cancellation of GST registration of the petitioner - The High Court found deficiencies in the notice and order, emphasizing the need for specific grounds and objective criteria for retrospective cancellations. It modified the order to cancel registration from the date of the show cause notice issuance, considering the petitioner's business closure and compliance. However, it clarified that recovery actions for dues remain permissible, provided proper procedure is followed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
