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 HC held that the Tribunal rightly did not approve the manner in which proceedings were conducted by the Adjudicating Authority. The respondent had demonstrated procurement of raw material and manufacturing activity through evidence like installation of DG sets, transportation records, and inspections by authorities. The Adjudicating Authority erred in solely relying on the Commissionerate's investigation report doubting respondent's suppliers, without examining respondent's evidence or conducting focused inquiry on respondent's procurement and manufacturing aspects. The appellant failed to disprove respondent's case of procuring raw material and undertaking manufacturing. The appeal was dismissed.
The HC held that the Tribunal rightly did not approve the manner in which proceedings were conducted by the Adjudicating Authority. The respondent had demonstrated procurement of raw material and manufacturing activity through evidence like installation of DG sets, transportation records, and inspections by authorities. The Adjudicating Authority erred in solely relying on the Commissionerate's investigation report doubting respondent's suppliers, without examining respondent's evidence or conducting focused inquiry on respondent's procurement and manufacturing aspects. The appellant failed to disprove respondent's case of procuring raw material and undertaking manufacturing. The appeal was dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
