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...
Violation of principles of natural justice by not granting opportunity of personal hearing before issuing adjudication order demanding excess availment of Input Tax Credit and short payment of output GST, despite adverse decision being contemplated against petitioners. Section 75(4) of GST Act mandates granting opportunity of hearing in such cases, irrespective of whether specifically requested or not. Impugned proceedings after reply to show cause notice set aside as decision-making process vitiated and contrary to statutory requirement of providing personal hearing.
Violation of principles of natural justice by not granting opportunity of personal hearing before issuing adjudication order demanding excess availment of Input Tax Credit and short payment of output GST, despite adverse decision being contemplated against petitioners. Section 75(4) of GST Act mandates granting opportunity of hearing in such cases, irrespective of whether specifically requested or not. Impugned proceedings after reply to show cause notice set aside as decision-making process vitiated and contrary to statutory requirement of providing personal hearing.
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TaxTMI 
TaxTMI 
