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...
Ex parte adjudication and appellate orders denying the taxpayer's claim of excess input tax credit were challenged for breach of natural justice and for proceeding despite the governing notifications being under consideration before the apex forum. Since the validity of the relevant notifications was sub judice and likely to affect the impugned proceedings, the matter required fresh consideration to avoid conflicting decisions and multiplicity of proceedings. The adjudication orders and the appellate order were set aside and the case was remitted to the adjudicating authority to pass a fresh order in accordance with law after the pending challenge to the notifications is disposed of. - HC
Ex parte adjudication and appellate orders denying the taxpayer's claim of excess input tax credit were challenged for breach of natural justice and for proceeding despite the governing notifications being under consideration before the apex forum. Since the validity of the relevant notifications was sub judice and likely to affect the impugned proceedings, the matter required fresh consideration to avoid conflicting decisions and multiplicity of proceedings. The adjudication orders and the appellate order were set aside and the case was remitted to the adjudicating authority to pass a fresh order in accordance with law after the pending challenge to the notifications is disposed of. - HC
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TaxTMI 
TaxTMI 
