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...
GST portal-based adjudication is intended to operate primarily through the Common Portal, so a noticee should not be required to adopt a hybrid process by filing supplementary replies only offline during personal hearing. The text states that where a further reply was attempted but blocked by portal limitations, the absence of that material from the record created a procedural defect and raised natural justice concerns. It further notes that the authority should have a request-based facility for online filing of additional replies, subject to control, and that the matter was therefore sent back for fresh consideration rather than leaving the party to the appellate route.
GST portal-based adjudication is intended to operate primarily through the Common Portal, so a noticee should not be required to adopt a hybrid process by filing supplementary replies only offline during personal hearing. The text states that where a further reply was attempted but blocked by portal limitations, the absence of that material from the record created a procedural defect and raised natural justice concerns. It further notes that the authority should have a request-based facility for online filing of additional replies, subject to control, and that the matter was therefore sent back for fresh consideration rather than leaving the party to the appellate route.
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