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 allowed the writ petition challenging an appellate order, finding violation of natural justice principles as the petitioner lacked adequate notice and was not served with the appeal petition and grounds. The appellate authority passed a non-speaking order without conducting necessary enquiry as mandated under Section 107(11) and (12) of the Act. While the appellate authority correctly identified the adjudicating authority's failure to examine Input Tax Credit legality and pass a speaking order, it failed to make further enquiry for a firm decision. The HC set aside both the impugned appellate order and the underlying adjudicating authority's order dated 30th October 2023, remanding the matter for fresh adjudication on merits. The petition was disposed of.
The HC allowed the writ petition challenging an appellate order, finding violation of natural justice principles as the petitioner lacked adequate notice and was not served with the appeal petition and grounds. The appellate authority passed a non-speaking order without conducting necessary enquiry as mandated under Section 107(11) and (12) of the Act. While the appellate authority correctly identified the adjudicating authority's failure to examine Input Tax Credit legality and pass a speaking order, it failed to make further enquiry for a firm decision. The HC set aside both the impugned appellate order and the underlying adjudicating authority's order dated 30th October 2023, remanding the matter for fresh adjudication on merits. The petition was disposed of.
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TaxTMI 
TaxTMI 
