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...
Cancellation of petitioner’s GST registration - non-compliance with the directions of first appellate authority for restoring the registration - It cannot but be accepted that under Rule 25 of the Central Goods and Services Tax Rules, 2017, before carrying out physical inspection, the respondents/revenue are required to serve a notice on the concerned person/entity. However, as noticed above, all this did not form part of the order dated 10.10.2021 - Furthermore, the first appellate authority has given a rationale for revoking the order cancelling the petitioner’s GST registration - there are no good reason not to direct the respondents/revenue to comply with the OIA. - Directions issued to restore the registration as per the order - HC
Cancellation of petitioner’s GST registration - non-compliance with the directions of first appellate authority for restoring the registration - It cannot but be accepted that under Rule 25 of the Central Goods and Services Tax Rules, 2017, before carrying out physical inspection, the respondents/revenue are required to serve a notice on the concerned person/entity. However, as noticed above, all this did not form part of the order dated 10.10.2021 - Furthermore, the first appellate authority has given a rationale for revoking the order cancelling the petitioner’s GST registration - there are no good reason not to direct the respondents/revenue to comply with the OIA. - Directions issued to restore the registration as per the order - HC
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