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...
GST writ jurisdiction ordinarily does not displace the statutory appellate remedy where a demand dispute requires examination of contested evidence. The text identifies alleged suppressed sales, applicable tax rates, and reconciliation of bank deposits, returns and seized records as factual matters unsuitable for determination under Article 226. It further distinguishes cases involving pure questions of law. Authorisation of an inspection is described as distinct from adjudicatory functions; without material establishing bias, an officer's later appellate role does not itself demonstrate denial of natural justice, lack of authority or jurisdictional error. The stated result is that the writ challenge was dismissed, leaving the taxpayer to pursue the GST appellate remedy.
GST writ jurisdiction ordinarily does not displace the statutory appellate remedy where a demand dispute requires examination of contested evidence. The text identifies alleged suppressed sales, applicable tax rates, and reconciliation of bank deposits, returns and seized records as factual matters unsuitable for determination under Article 226. It further distinguishes cases involving pure questions of law. Authorisation of an inspection is described as distinct from adjudicatory functions; without material establishing bias, an officer's later appellate role does not itself demonstrate denial of natural justice, lack of authority or jurisdictional error. The stated result is that the writ challenge was dismissed, leaving the taxpayer to pursue the GST appellate remedy.
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