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 CESTAT remitted the dispute to the adjudicating authority for fresh adjudication in light of conflicting high court pronouncements on the vires of the HCCAR, 2009 and pending SLP before the apex court; the Tribunal treated the Telangana HC view as binding in the absence of an apex stay but directed reconsideration after the SLP outcome. The Tribunal set aside the recovery of interest under s.28AA of the Customs Act, 1962 on CRCs, holding s.28AA inapplicable because CRCs are not "duty" within s.28. The matter of exemption under Board Circular No.02/2021-Cus was remanded to the Commissioner to obtain DGHRD clarification and decide accordingly. Appeal disposed.
The CESTAT remitted the dispute to the adjudicating authority for fresh adjudication in light of conflicting high court pronouncements on the vires of the HCCAR, 2009 and pending SLP before the apex court; the Tribunal treated the Telangana HC view as binding in the absence of an apex stay but directed reconsideration after the SLP outcome. The Tribunal set aside the recovery of interest under s.28AA of the Customs Act, 1962 on CRCs, holding s.28AA inapplicable because CRCs are not "duty" within s.28. The matter of exemption under Board Circular No.02/2021-Cus was remanded to the Commissioner to obtain DGHRD clarification and decide accordingly. Appeal disposed.
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TaxTMI 
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