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...
Jurisdiction to condone delay in filing GST Appeal. Suspension of registration. Petitioner's lapse in not submitting tax returns for six consecutive months. Impugned order would prevent Petitioner from conducting business, necessitating fresh registration. Allowing re-hearing before State Tax Officer, subject to conditions for lapse, meets ends of justice. Petitioner's Accountant suffered from Covid-19 infection, preventing timely filing of returns. Token cost of Rs. 5,000/- imposed on Petitioner. Petition allowed in part.
Jurisdiction to condone delay in filing GST Appeal. Suspension of registration. Petitioner's lapse in not submitting tax returns for six consecutive months. Impugned order would prevent Petitioner from conducting business, necessitating fresh registration. Allowing re-hearing before State Tax Officer, subject to conditions for lapse, meets ends of justice. Petitioner's Accountant suffered from Covid-19 infection, preventing timely filing of returns. Token cost of Rs. 5,000/- imposed on Petitioner. Petition allowed in part.
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