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...
Cancellation of GST registration - violation of Section 29(2)(a) of Central Goods and Services Tax Act, 2017. Respondent no. 2 is the proper authority to inquire about cancellation or suspension of GST registration and pass necessary orders. Although a notice might have been issued under an erroneous provision, petitioner no. 1 has liberty to reply, raise jurisdictional issues, and request amendments. Respondent no. 2 can initiate appropriate proceedings if petitioner no. 1 shows the provision invoked is incorrect. Only a show cause notice has been issued seeking clarification and documents from petitioner no. 1. Authorities must hear the party and pass orders per law. Premature for the High Court to interfere at this stage. Petition disposed of.
Cancellation of GST registration - violation of Section 29(2)(a) of Central Goods and Services Tax Act, 2017. Respondent no. 2 is the proper authority to inquire about cancellation or suspension of GST registration and pass necessary orders. Although a notice might have been issued under an erroneous provision, petitioner no. 1 has liberty to reply, raise jurisdictional issues, and request amendments. Respondent no. 2 can initiate appropriate proceedings if petitioner no. 1 shows the provision invoked is incorrect. Only a show cause notice has been issued seeking clarification and documents from petitioner no. 1. Authorities must hear the party and pass orders per law. Premature for the High Court to interfere at this stage. Petition disposed of.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
