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...
Validity Of Order passed u/s 73 of the Central Goods and Services Tax Act, 2017 [“the Act”] - Demand of GST - The Delhi High Court addressed a case wherein the petitioner contested an order creating a demand against them without the issuance of a show cause notice or DRC-01 beforehand. Acknowledging the absence of such notices, the Court ruled that the impugned order, purportedly passed under Section 73 of the CGST Act, violated procedural requirements. Consequently, the Court quashed the order, emphasizing the necessity of adhering to principles of natural justice. - The Court clarified that it would be open to the respondents to pass an appropriate order after giving a proper show cause notice and an opportunity of personal hearing to the petitioner.
Validity Of Order passed u/s 73 of the Central Goods and Services Tax Act, 2017 [“the Act”] - Demand of GST - The Delhi High Court addressed a case wherein the petitioner contested an order creating a demand against them without the issuance of a show cause notice or DRC-01 beforehand. Acknowledging the absence of such notices, the Court ruled that the impugned order, purportedly passed under Section 73 of the CGST Act, violated procedural requirements. Consequently, the Court quashed the order, emphasizing the necessity of adhering to principles of natural justice. - The Court clarified that it would be open to the respondents to pass an appropriate order after giving a proper show cause notice and an opportunity of personal hearing to the petitioner.
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