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...
Petition maintainable - violation of Section 75(4) of UPGST Act - denial of opportunity of personal hearing - violation of principles of natural justice. Opportunity of personal hearing must be provided before assessment/adjudication order against assessee. Neither adjudicating authority issued notice for personal hearing nor granted opportunity to petitioner. Before adverse order in adjudication, personal hearing must be offered to noticee. If waived, authority may proceed ex-parte. Inordinate delay of five years in passing impugned order violates natural justice. Impugned order passed in gross violation of natural justice - unsustainable, petition allowed.
Petition maintainable - violation of Section 75(4) of UPGST Act - denial of opportunity of personal hearing - violation of principles of natural justice. Opportunity of personal hearing must be provided before assessment/adjudication order against assessee. Neither adjudicating authority issued notice for personal hearing nor granted opportunity to petitioner. Before adverse order in adjudication, personal hearing must be offered to noticee. If waived, authority may proceed ex-parte. Inordinate delay of five years in passing impugned order violates natural justice. Impugned order passed in gross violation of natural justice - unsustainable, petition allowed.
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TaxTMI 
TaxTMI 
