Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations re...
Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
HC held that cancellation of GST registration and rejection of the revocation application were vitiated by breach of natural justice. The authority had invited and received a reply but rejected it by a cryptic order without addressing the defence or recording reasons, making the decision arbitrary and non-speaking. The cancellation and revocation notices were also defective because the hearing date was fixed before expiry of the time granted to reply, denying a meaningful opportunity of hearing. Although the general rule favours the statutory appellate remedy, writ jurisdiction under Article 226 remained available where the impugned orders were patently illegal, arbitrary, or passed without fair hearing. The impugned orders were set aside and the writ petition was entertained.
HC held that cancellation of GST registration and rejection of the revocation application were vitiated by breach of natural justice. The authority had invited and received a reply but rejected it by a cryptic order without addressing the defence or recording reasons, making the decision arbitrary and non-speaking. The cancellation and revocation notices were also defective because the hearing date was fixed before expiry of the time granted to reply, denying a meaningful opportunity of hearing. Although the general rule favours the statutory appellate remedy, writ jurisdiction under Article 226 remained available where the impugned orders were patently illegal, arbitrary, or passed without fair hearing. The impugned orders were set aside and the writ petition was entertained.
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