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 High Court examined the challenge to the assessment and demand orders, validity of the show cause notice (SCN), discrepancy in the assessment amount compared to the proposal, and violation of Section 75(7) of the GST Act. The court held that the SCN covered the proposal for assessing tax, interest, and penalty. The assessment amount matched the total proposal under nine heads mentioned in the SCN and final order. The court rejected the contention of violating Section 75(7). Finding no reason to interfere with the writ court's order, the High Court affirmed it with a slight modification, requiring payment of 7.5% of the disputed tax instead of 10% within three months. Upon such payment, the assessing authority shall proceed with re-assessment, provide an opportunity of being heard, and make a final decision on merits and in accordance with the law. Non-compliance with the modified condition will result in dismissal of the appeal.
The High Court examined the challenge to the assessment and demand orders, validity of the show cause notice (SCN), discrepancy in the assessment amount compared to the proposal, and violation of Section 75(7) of the GST Act. The court held that the SCN covered the proposal for assessing tax, interest, and penalty. The assessment amount matched the total proposal under nine heads mentioned in the SCN and final order. The court rejected the contention of violating Section 75(7). Finding no reason to interfere with the writ court's order, the High Court affirmed it with a slight modification, requiring payment of 7.5% of the disputed tax instead of 10% within three months. Upon such payment, the assessing authority shall proceed with re-assessment, provide an opportunity of being heard, and make a final decision on merits and in accordance with the law. Non-compliance with the modified condition will result in dismissal of the appeal.
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TaxTMI 
TaxTMI 
