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 quashed refund rejection orders for lack of opportunity for personal hearing as mandated by Rule 92(3) of CGST Rules, 2017, violating principles of natural justice. The show cause notices allowed 15 days for response, which petitioner complied with, but hearing was allegedly held before reply. No clear evidence of hearing intimation existed. Rule 92(3) requires reasonable opportunity for hearing after reply to show cause notice. The matter was remanded for fresh consideration of refund application, upholding principles of fair play.
The High Court quashed refund rejection orders for lack of opportunity for personal hearing as mandated by Rule 92(3) of CGST Rules, 2017, violating principles of natural justice. The show cause notices allowed 15 days for response, which petitioner complied with, but hearing was allegedly held before reply. No clear evidence of hearing intimation existed. Rule 92(3) requires reasonable opportunity for hearing after reply to show cause notice. The matter was remanded for fresh consideration of refund application, upholding principles of fair play.
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