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...
Once a discharge certificate evidencing full and final settlement under s.127 of the Finance (No. 2) Act, 2019 read with Rule 9 of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 is issued in Form SVLDRS-4, the department is barred from continuing or completing adjudication on the underlying show cause notice, as the settlement attains finality; any subsequent adjudicatory order is therefore without legal basis and unsustainable. Consequently, the order-in-appeal was set aside and the appeal was allowed. - CESTAT
Once a discharge certificate evidencing full and final settlement under s.127 of the Finance (No. 2) Act, 2019 read with Rule 9 of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 is issued in Form SVLDRS-4, the department is barred from continuing or completing adjudication on the underlying show cause notice, as the settlement attains finality; any subsequent adjudicatory order is therefore without legal basis and unsustainable. Consequently, the order-in-appeal was set aside and the appeal was allowed. - CESTAT
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