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...
SC held that the notice dated 10.06.2015 satisfied statutory requirements and afforded a fair opportunity to answer alleged contraventions; no statutory mandate existed for a second show-cause notice proposing penalty. Pursuant to the deeming provision in Section 48, the enterprise's key officers were liable as persons "in charge of and responsible" and could be subject to corollary directions incidental to behavioural remedies imposed primarily on the enterprise. The Commission must apply the doctrine of proportionality when imposing remedies under Section 27. The Commission's findings dated 08.09.2015 are restored in entirety and the appeal is allowed.
SC held that the notice dated 10.06.2015 satisfied statutory requirements and afforded a fair opportunity to answer alleged contraventions; no statutory mandate existed for a second show-cause notice proposing penalty. Pursuant to the deeming provision in Section 48, the enterprise's key officers were liable as persons "in charge of and responsible" and could be subject to corollary directions incidental to behavioural remedies imposed primarily on the enterprise. The Commission must apply the doctrine of proportionality when imposing remedies under Section 27. The Commission's findings dated 08.09.2015 are restored in entirety and the appeal is allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
