Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
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Section 9D was treated as a mandatory safeguard for using investigation statements in adjudication, requiring witness examination, recorded satisfaction for dispensing with it, and an opportunity for cross-examination; the statements were therefore inadmissible. Section 36B was also held to be a complete code for computer-derived records, and the absence of the required certificate and foundational proof made the seized papers and charts inadmissible. As no independent corroborative evidence established clandestine manufacture or removal, the duty demand, interest and equal penalty could not stand and were set aside.
Section 9D was treated as a mandatory safeguard for using investigation statements in adjudication, requiring witness examination, recorded satisfaction for dispensing with it, and an opportunity for cross-examination; the statements were therefore inadmissible. Section 36B was also held to be a complete code for computer-derived records, and the absence of the required certificate and foundational proof made the seized papers and charts inadmissible. As no independent corroborative evidence established clandestine manufacture or removal, the duty demand, interest and equal penalty could not stand and were set aside.
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