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...
Impugned order suffers from non-application of mind, violation of principles of natural justice. Tribunal failed to consider grounds raised by petitioner for delay in filing rectification application. Coordinate Bench held Tribunal has jurisdiction to recall ex parte order, rehear matter. Petitioner claimed lack of communication regarding Tribunal's order, leading to delay. Impugned orders set aside, matter remitted to Tribunal to decide petitioner's application afresh in accordance with law. Revision allowed by way of remand.
Impugned order suffers from non-application of mind, violation of principles of natural justice. Tribunal failed to consider grounds raised by petitioner for delay in filing rectification application. Coordinate Bench held Tribunal has jurisdiction to recall ex parte order, rehear matter. Petitioner claimed lack of communication regarding Tribunal's order, leading to delay. Impugned orders set aside, matter remitted to Tribunal to decide petitioner's application afresh in accordance with law. Revision allowed by way of remand.
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