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...
Petitioner challenged ineligibility for Input Tax Credit (ITC) on certain commodities as per Section 17(5) of GST statutes and ITC on supplies from cancelled dealers. Petitioner submitted invoices, e-way bills, and supplier's returns proving payment of tax. Impugned order lacked findings on first issue, confirmed tax proposal on second issue citing lack of lorry receipts, weighment slips, and payment proof, despite show cause notice not seeking these. High Court set aside impugned order, remanded matter for reconsideration, allowed petitioner to submit additional reply with relevant documents on movement of goods within 15 days.
Petitioner challenged ineligibility for Input Tax Credit (ITC) on certain commodities as per Section 17(5) of GST statutes and ITC on supplies from cancelled dealers. Petitioner submitted invoices, e-way bills, and supplier's returns proving payment of tax. Impugned order lacked findings on first issue, confirmed tax proposal on second issue citing lack of lorry receipts, weighment slips, and payment proof, despite show cause notice not seeking these. High Court set aside impugned order, remanded matter for reconsideration, allowed petitioner to submit additional reply with relevant documents on movement of goods within 15 days.
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TaxTMI 
TaxTMI 
