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...
An assessment under Section 73 of the Tamil Nadu GST Act was set aside because the assessing authority did not adequately consider the assessee's documentary evidence on mismatch, alleged hypothetical supplies and double taxation. The court noted that the dispute depended on verification and reconciliation of the supporting material already stated to have been filed, so the proper course was to allow the assessee to file an additional reply and documents item-wise before the original authority. The matter was remanded for fresh consideration and correct determination of liability after granting that opportunity.
An assessment under Section 73 of the Tamil Nadu GST Act was set aside because the assessing authority did not adequately consider the assessee's documentary evidence on mismatch, alleged hypothetical supplies and double taxation. The court noted that the dispute depended on verification and reconciliation of the supporting material already stated to have been filed, so the proper course was to allow the assessee to file an additional reply and documents item-wise before the original authority. The matter was remanded for fresh consideration and correct determination of liability after granting that opportunity.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
