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 the show-cause notice (SCN) in Form GST DRC-01, alleging that respondents sought to levy GST at 28% instead of the prevalent 18% rate paid since 2017. The court held that mere issuance of the SCN to the petitioner and not to counterparts cannot be deemed unlawful. Writ jurisdiction cannot be invoked solely based on the SCN issuance, as the petitioner has the right to file a reply and be heard before any order is passed. Furthermore, any order passed by the authorities is appealable under the CGST Act. Consequently, the writ petition lacked merit and was dismissed.
Petitioner challenged the show-cause notice (SCN) in Form GST DRC-01, alleging that respondents sought to levy GST at 28% instead of the prevalent 18% rate paid since 2017. The court held that mere issuance of the SCN to the petitioner and not to counterparts cannot be deemed unlawful. Writ jurisdiction cannot be invoked solely based on the SCN issuance, as the petitioner has the right to file a reply and be heard before any order is passed. Furthermore, any order passed by the authorities is appealable under the CGST Act. Consequently, the writ petition lacked merit and was dismissed.
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