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 allowed the petition challenging GST adjudication proceedings, finding violation of principles of natural justice. The ex-parte order was set aside due to petitioner's inability to respond to show cause notice under bona fide circumstances. The matter was remitted back to the tax authority to provide fair opportunity of hearing, requiring reconsideration from the stage of reply submission. The court emphasized mandatory adherence to principles of natural justice in tax proceedings, rendering the original order unsustainable and directing fresh adjudication in accordance with law.
HC allowed the petition challenging GST adjudication proceedings, finding violation of principles of natural justice. The ex-parte order was set aside due to petitioner's inability to respond to show cause notice under bona fide circumstances. The matter was remitted back to the tax authority to provide fair opportunity of hearing, requiring reconsideration from the stage of reply submission. The court emphasized mandatory adherence to principles of natural justice in tax proceedings, rendering the original order unsustainable and directing fresh adjudication in accordance with law.
Note: It is a system-generated summary and is for quick reference only.