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...
Voluntary GST payments during investigation under section 74(5) require genuine voluntariness and payment of the associated interest and penalty. DRC-03 payments lacking interest and penalty, coupled with absence of the rule 142(2) DRC-04 acknowledgment, may not qualify as voluntary payments. Where no prior demand or liability ascertainment exists and payment follows an unexplained direction to appear, recovery proceedings under section 79 do not cure the defect. Refund rejection was set aside, with refund plus interest directed, while issues in pending show-cause and adjudication proceedings remained open.
Voluntary GST payments during investigation under section 74(5) require genuine voluntariness and payment of the associated interest and penalty. DRC-03 payments lacking interest and penalty, coupled with absence of the rule 142(2) DRC-04 acknowledgment, may not qualify as voluntary payments. Where no prior demand or liability ascertainment exists and payment follows an unexplained direction to appear, recovery proceedings under section 79 do not cure the defect. Refund rejection was set aside, with refund plus interest directed, while issues in pending show-cause and adjudication proceedings remained open.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
