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...
Cancellation of GST registration does not extinguish tax liability for periods preceding cancellation. High Court found that the taxpayer received the show-cause notice and statutory forms through the common portal and had repeated opportunities to respond and attend a personal hearing, but did not do so. No defect justified writ interference with the assessment order imposing tax and penalty. The writ petition was disposed of without interference, while preserving liberty to file a statutory appeal within the prescribed period on payment of the statutory pre-deposit.
Cancellation of GST registration does not extinguish tax liability for periods preceding cancellation. High Court found that the taxpayer received the show-cause notice and statutory forms through the common portal and had repeated opportunities to respond and attend a personal hearing, but did not do so. No defect justified writ interference with the assessment order imposing tax and penalty. The writ petition was disposed of without interference, while preserving liberty to file a statutory appeal within the prescribed period on payment of the statutory pre-deposit.
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