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 sole issue is whether the Tribunal committed jurisdictional error by treating the 10% ceiling in the Third Proviso to Section 19(1) as a mandatory minimum despite finding "undue hardship" and poor financial condition. The Court held that "undue hardship" means a burden disproportionate to the requirement; where an NPA-classified appellant lacks liquid assets a multi-crore deposit is prima facie impossible and would render the statutory right of appeal illusory. The Tribunal ought to have imposed alternative conditions (indemnity bonds, corporate guarantees) under the Second Proviso; appeal allowed. - HC
The sole issue is whether the Tribunal committed jurisdictional error by treating the 10% ceiling in the Third Proviso to Section 19(1) as a mandatory minimum despite finding "undue hardship" and poor financial condition. The Court held that "undue hardship" means a burden disproportionate to the requirement; where an NPA-classified appellant lacks liquid assets a multi-crore deposit is prima facie impossible and would render the statutory right of appeal illusory. The Tribunal ought to have imposed alternative conditions (indemnity bonds, corporate guarantees) under the Second Proviso; appeal allowed. - HC
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