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...
Challenge to suspension order of State GST officer for issuing refund to a fake exporter without proper verification. Petitioner contests suspension citing lack of strong prima facie evidence and non-application of mind by respondents. High Court notes quasi-judicial nature of refund process, requiring timely processing and balancing exchequer's interest. Compliance with Act and circular sufficient for refund order; suspension warranted only for serious misconduct. Court finds insufficient evidence of moral turpitude or grave misconduct, quashes suspension order. Petition allowed.
Challenge to suspension order of State GST officer for issuing refund to a fake exporter without proper verification. Petitioner contests suspension citing lack of strong prima facie evidence and non-application of mind by respondents. High Court notes quasi-judicial nature of refund process, requiring timely processing and balancing exchequer's interest. Compliance with Act and circular sufficient for refund order; suspension warranted only for serious misconduct. Court finds insufficient evidence of moral turpitude or grave misconduct, quashes suspension order. Petition allowed.
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