Delayed judgment pronouncement alone does not invalidate Tribunal orders, while rectification cannot reopen evidence or negate confiscation-related pe...
Agricultural-land reinvestment qualifies when transfer consideration precedes replacement purchase, while unexamined claims may be reassessed on escap...
Bona fide public fixed-deposit explanations prevent concealment penalties where unexplained-credit additions lack independent evidence of undisclosed ...
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Cash does not fall within the category of articles that may be seized during a search under section 67 of the CGST Act. Retention of seized cash until refund is illegal, and refund does not extinguish entitlement to accrued interest; the interest must be calculated and paid. Following issuance of a demand-cum-show-cause notice, seized mobile phones, pen drives and a bank card are liable to be released forthwith upon production of a certified copy of the order.
Cash does not fall within the category of articles that may be seized during a search under section 67 of the CGST Act. Retention of seized cash until refund is illegal, and refund does not extinguish entitlement to accrued interest; the interest must be calculated and paid. Following issuance of a demand-cum-show-cause notice, seized mobile phones, pen drives and a bank card are liable to be released forthwith upon production of a certified copy of the order.
Note: It is a system-generated summary and is for quick reference only.