Human-probability test defeats political donation deductions where banking records mask accommodation-entry fund layering rather than genuine contribu...
GST adjudication concerning a mismatch between input tax credit claimed in Form GSTR-3B and reflected in Form GSTR-2A was reopened after the taxpayer's non-participation following a board change. The adjudication and demand orders were quashed conditionally, requiring timely submission of a reconciliation and supporting transaction documents, together with deposit of 10% of the disputed tax, pending fresh adjudication.
GST adjudication concerning a mismatch between input tax credit claimed in Form GSTR-3B and reflected in Form GSTR-2A was reopened after the taxpayer's non-participation following a board change. The adjudication and demand orders were quashed conditionally, requiring timely submission of a reconciliation and supporting transaction documents, together with deposit of 10% of the disputed tax, pending fresh adjudication.
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TaxTMI 
TaxTMI 
of 4921 
