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...
Writ petition challenging seizure of goods and imposition of tax and penalty is allowed. The HC quashed the impugned order and, relying on this Court's prior decision and applicable CBIC guidance, directed the respondent to either refund amounts paid by the petitioner or permit adjustment by crediting the petitioner's electronic cash ledger for future tax liability; the order has not been appealed and the issue has attained finality. Consequently, the petitioner is entitled to restitution or tax-credit relief as directed, and the writ issues accordingly.
Writ petition challenging seizure of goods and imposition of tax and penalty is allowed. The HC quashed the impugned order and, relying on this Court's prior decision and applicable CBIC guidance, directed the respondent to either refund amounts paid by the petitioner or permit adjustment by crediting the petitioner's electronic cash ledger for future tax liability; the order has not been appealed and the issue has attained finality. Consequently, the petitioner is entitled to restitution or tax-credit relief as directed, and the writ issues accordingly.
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TaxTMI 
TaxTMI 
