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...
Principles of natural justice violated as petitioner was not provided reasonable opportunity to contest tax demand due to unawareness of proceedings entrusted to accountant who left abruptly, leading to mismatch between GSTR 3B and auto-populated GSTR 2A. Impugned order set aside on condition of remitting 10% of disputed tax demand within two weeks and permitting petitioner to reply to show cause notice. Petition disposed.
Principles of natural justice violated as petitioner was not provided reasonable opportunity to contest tax demand due to unawareness of proceedings entrusted to accountant who left abruptly, leading to mismatch between GSTR 3B and auto-populated GSTR 2A. Impugned order set aside on condition of remitting 10% of disputed tax demand within two weeks and permitting petitioner to reply to show cause notice. Petition disposed.
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TaxTMI 
TaxTMI 
