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...
Revocation of GST registration following cancellation for non-furnishing of returns requires filing outstanding returns and paying tax, interest, late fee and penalty. Verification limited to return filing and tax payment does not satisfy the proviso to Rule 23(1), which makes payment of these ancillary statutory liabilities a condition for revocation. The revocation order was modified to require recovery of unpaid interest and late fee and imposition of penalty under Rule 23.
Revocation of GST registration following cancellation for non-furnishing of returns requires filing outstanding returns and paying tax, interest, late fee and penalty. Verification limited to return filing and tax payment does not satisfy the proviso to Rule 23(1), which makes payment of these ancillary statutory liabilities a condition for revocation. The revocation order was modified to require recovery of unpaid interest and late fee and imposition of penalty under Rule 23.
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TaxTMI 
TaxTMI 
