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...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
Uploading a GST show-cause notice or adjudication order only in the 'View Additional Notices and Orders' tab of the Common Portal is not sufficient service unless the taxpayer acknowledges receipt or responds. The notes state that the retrospective amendment on Common Portal functions does not change this position because the GST Rules do not prescribe portal upload as a mode of service for such notices or orders. If no reply was filed and an ex parte order followed, proceedings must be restored to the notice stage. If an order followed a contested proceeding but was only uploaded on the portal, the limitation period for appeal does not commence.
Uploading a GST show-cause notice or adjudication order only in the 'View Additional Notices and Orders' tab of the Common Portal is not sufficient service unless the taxpayer acknowledges receipt or responds. The notes state that the retrospective amendment on Common Portal functions does not change this position because the GST Rules do not prescribe portal upload as a mode of service for such notices or orders. If no reply was filed and an ex parte order followed, proceedings must be restored to the notice stage. If an order followed a contested proceeding but was only uploaded on the portal, the limitation period for appeal does not commence.
Note: It is a system-generated summary and is for quick reference only.
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