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 held petitioner was not entitled to file declaration in Form SVLDRS-1 under Section 125(1) of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The Designated Authority erroneously accepted petitioner's Form SVLDRS-1 filed on 30.12.2019 and issued Form SVLDRS-3 on 07.01.2020, as no scope existed for entertaining application under Section 125(1)(f). Court ruled that mere issuance of Form SVLDRS-3 did not ipso facto entitle petitioner to settlement under the Scheme. Since declaration was unavailable to petitioner, discharge certificate in Form SVLDRS-4 could not be issued. HC directed respondents to proceed with Show Cause Notice adjudication on merits according to law and dismissed the writ petition.
HC held petitioner was not entitled to file declaration in Form SVLDRS-1 under Section 125(1) of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. The Designated Authority erroneously accepted petitioner's Form SVLDRS-1 filed on 30.12.2019 and issued Form SVLDRS-3 on 07.01.2020, as no scope existed for entertaining application under Section 125(1)(f). Court ruled that mere issuance of Form SVLDRS-3 did not ipso facto entitle petitioner to settlement under the Scheme. Since declaration was unavailable to petitioner, discharge certificate in Form SVLDRS-4 could not be issued. HC directed respondents to proceed with Show Cause Notice adjudication on merits according to law and dismissed the writ petition.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
