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...
Violation of principles of natural justice - Opportunity of personal haring not provided - discretion to grant an adjournment - The petitioner sought an extension to respond to a show-cause notice under Section 73(1) of the GST Act. Despite the petitioner's request, the respondent passed the final order without considering the extension application. The court found the respondent's actions to be a colorable exercise of power, violating principles of natural justice. - Consequently, the court set aside the impugned order and directed the petitioner to file its response by 15th March, 2024.
Violation of principles of natural justice - Opportunity of personal haring not provided - discretion to grant an adjournment - The petitioner sought an extension to respond to a show-cause notice under Section 73(1) of the GST Act. Despite the petitioner's request, the respondent passed the final order without considering the extension application. The court found the respondent's actions to be a colorable exercise of power, violating principles of natural justice. - Consequently, the court set aside the impugned order and directed the petitioner to file its response by 15th March, 2024.
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