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...
Imported goods classified under incorrect tariff heading, appellants denied opportunity for cross-examination and access to test reports, violation of natural justice principles. CESTAT remanded matter to original adjudicating authority with directions to provide test report copies, allow cross-examination of CEPCI representatives. Appellants' submissions regarding roasting method, buyer specifications, third-party certifications not adequately examined. Onus on revenue to establish claimed classification in case of divergent interpretations. Appeal allowed for remand to address procedural lapses.
Imported goods classified under incorrect tariff heading, appellants denied opportunity for cross-examination and access to test reports, violation of natural justice principles. CESTAT remanded matter to original adjudicating authority with directions to provide test report copies, allow cross-examination of CEPCI representatives. Appellants' submissions regarding roasting method, buyer specifications, third-party certifications not adequately examined. Onus on revenue to establish claimed classification in case of divergent interpretations. Appeal allowed for remand to address procedural lapses.
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