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...
Challenge concerned imposition of penalty on a customs broker for alleged mis-declaration, overvaluation and aiding illegal importation. Court found no finding of mens rea, complicity, fraud or prior knowledge connecting the broker to the offences and held the penal provisions were misapplied. Advisory guidance cited that penalties cannot attach where no evidence of complicity exists. The authority had regulatory alternatives (license suspension or revocation) which it did not pursue. The High Court invoked inherent constitutional jurisdiction to set aside the penalty and allowed the writ petition.
Challenge concerned imposition of penalty on a customs broker for alleged mis-declaration, overvaluation and aiding illegal importation. Court found no finding of mens rea, complicity, fraud or prior knowledge connecting the broker to the offences and held the penal provisions were misapplied. Advisory guidance cited that penalties cannot attach where no evidence of complicity exists. The authority had regulatory alternatives (license suspension or revocation) which it did not pursue. The High Court invoked inherent constitutional jurisdiction to set aside the penalty and allowed the writ petition.
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TaxTMI 
TaxTMI 
