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...
Adjudicating authority violated principles of natural justice by failing to consider petitioner's submissions and passing a non-speaking order simply stating recovery was made, without conducting proper investigation or tracing full truth. Court held petitioner did not admit liability, paid amounts under pressure to fulfill export order due to alert on IEC. Incomplete investigation and lack of evidence made it unjustified to confirm charges against petitioner. Impugned order set aside. Respondent directed to investigate how forged scrip was registered, re-registered license used by two importers, why parties not summoned or verification done, and ascertain truth. Petition disposed.
Adjudicating authority violated principles of natural justice by failing to consider petitioner's submissions and passing a non-speaking order simply stating recovery was made, without conducting proper investigation or tracing full truth. Court held petitioner did not admit liability, paid amounts under pressure to fulfill export order due to alert on IEC. Incomplete investigation and lack of evidence made it unjustified to confirm charges against petitioner. Impugned order set aside. Respondent directed to investigate how forged scrip was registered, re-registered license used by two importers, why parties not summoned or verification done, and ascertain truth. Petition disposed.
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TaxTMI 
TaxTMI 
