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 remitted the matter to the respondent for de novo adjudication of the GST DRC-01 notice and impugned assessment order, directing the petitioner to effect a pre-deposit of 50% of the disputed tax in cash from its electronic cash ledger within 30 days of receipt of the order; any earlier deposits or recoveries shall be set off against this pre-deposit obligation. The petitioner was ordered to file a reply to the Show Cause Notice dated 24.09.2023, with supporting documents, treating the assessment order dated 28.12.2023 as an addendum to that notice, within 30 days of receipt. Petition accordingly disposed of.
HC remitted the matter to the respondent for de novo adjudication of the GST DRC-01 notice and impugned assessment order, directing the petitioner to effect a pre-deposit of 50% of the disputed tax in cash from its electronic cash ledger within 30 days of receipt of the order; any earlier deposits or recoveries shall be set off against this pre-deposit obligation. The petitioner was ordered to file a reply to the Show Cause Notice dated 24.09.2023, with supporting documents, treating the assessment order dated 28.12.2023 as an addendum to that notice, within 30 days of receipt. Petition accordingly disposed of.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
