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 petition, holding that principles of natural justice were violated by uploading the show-cause notice on the GST portal without physically serving the Petitioner and without affording a hearing. The Court found the petitioner's explanation for a 288-day delay in filing the appeal to be bona fide and, accordingly, set aside the impugned order dated 28.03.2025 passed by Respondent 1 and condoned the 288-day delay. Conditionally permitting the appeal to proceed, the HC directed the Petitioner to remit an additional deposit of 5% of the disputed tax demand, over and above the 10% statutory deposit (as agreed), to Respondent 2 within four weeks of receipt of the order. Petition disposed.
The HC allowed the petition, holding that principles of natural justice were violated by uploading the show-cause notice on the GST portal without physically serving the Petitioner and without affording a hearing. The Court found the petitioner's explanation for a 288-day delay in filing the appeal to be bona fide and, accordingly, set aside the impugned order dated 28.03.2025 passed by Respondent 1 and condoned the 288-day delay. Conditionally permitting the appeal to proceed, the HC directed the Petitioner to remit an additional deposit of 5% of the disputed tax demand, over and above the 10% statutory deposit (as agreed), to Respondent 2 within four weeks of receipt of the order. Petition disposed.
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