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...
HC dismissed writ appeal challenging refund application under Section 142(3) for unutilized CENVAT credit. The court upheld the Single Judge's ruling, finding the refund claim unsustainable based on Supreme Court precedent and existing statutory provisions. The appellant's arguments regarding refund under Section 55 of CGST Act were rejected as futile. The court determined no interference was warranted with the original judgment, thereby conclusively dismissing the appeal and maintaining the lower court's decision against the refund claim.
HC dismissed writ appeal challenging refund application under Section 142(3) for unutilized CENVAT credit. The court upheld the Single Judge's ruling, finding the refund claim unsustainable based on Supreme Court precedent and existing statutory provisions. The appellant's arguments regarding refund under Section 55 of CGST Act were rejected as futile. The court determined no interference was warranted with the original judgment, thereby conclusively dismissing the appeal and maintaining the lower court's decision against the refund claim.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
