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...
The notification bearing No. 56/2023 is ultra vires Section 168A of the CGST Act, 2017 as it lacks the mandatory recommendation of the GST Council. Consequently, actions based on such notification are invalid. The petitioner is entitled to reliefs proposed in the Financial Bill 2024. Examination is required regarding applicability of force majeure for extending time limit u/s 73(9) considering the 49th GST Council meeting minutes. Respondent authorities should present their stance and materials claiming force majeure applicability. Interim protection granted to petitioner against impugned assessment order dated 24.04.2024, with no coercive action permitted until the next hearing date.
The notification bearing No. 56/2023 is ultra vires Section 168A of the CGST Act, 2017 as it lacks the mandatory recommendation of the GST Council. Consequently, actions based on such notification are invalid. The petitioner is entitled to reliefs proposed in the Financial Bill 2024. Examination is required regarding applicability of force majeure for extending time limit u/s 73(9) considering the 49th GST Council meeting minutes. Respondent authorities should present their stance and materials claiming force majeure applicability. Interim protection granted to petitioner against impugned assessment order dated 24.04.2024, with no coercive action permitted until the next hearing date.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
