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 GST registration of the petitioner - The petitioner, a company providing technical consultancy services, had its GST registration cancelled due to non-filing of returns for over six months. The petitioner cited challenges such as the Covid-19 pandemic and changes in management as reasons for the delay. The High Court, considering the impact of the pandemic on businesses, directed the petitioner to rectify the default by filing pending returns and paying fines. Upon compliance, the Court ordered the restoration of the petitioner's GST registration.
Cancellation of GST registration of the petitioner - The petitioner, a company providing technical consultancy services, had its GST registration cancelled due to non-filing of returns for over six months. The petitioner cited challenges such as the Covid-19 pandemic and changes in management as reasons for the delay. The High Court, considering the impact of the pandemic on businesses, directed the petitioner to rectify the default by filing pending returns and paying fines. Upon compliance, the Court ordered the restoration of the petitioner's GST registration.
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