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...
Reversal of refund earlier granted to the petitioner - not affording any opportunity of hearing - Violation of provisions of section 75(4) of GST - Considering the fair statement made by the Revenue's counsel, the High court refrains from imposing costs despite the conduct of the revenue authorities. - Accordingly, the writ petition is allowed, setting aside the order. The matter is remitted to the respondent to issue a fresh order after affording the petitioner an opportunity for a hearing.
Reversal of refund earlier granted to the petitioner - not affording any opportunity of hearing - Violation of provisions of section 75(4) of GST - Considering the fair statement made by the Revenue's counsel, the High court refrains from imposing costs despite the conduct of the revenue authorities. - Accordingly, the writ petition is allowed, setting aside the order. The matter is remitted to the respondent to issue a fresh order after affording the petitioner an opportunity for a hearing.
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