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...
Cancellation of GST registration of the petitioner - The High Court examined the discrepancy between the grounds cited in the show cause notice and those in the cancellation order. It found that the reasons for cancellation, invoking clause 29(2)(e) alleging fraud or misstatement, were not adequately communicated to the petitioner. Moreover, the contents of the crucial email relied upon were not disclosed to the petitioner, denying them the opportunity to refute the allegations. - The Court observed that the respondents' actions, such as scheduling a personal hearing before the petitioner had a chance to respond fully, indicated a lack of procedural fairness. This, coupled with the failure to provide essential documents and information to the petitioner, reinforced the perception of predetermined action. - Consequently, the Court set aside the cancellation order.
Cancellation of GST registration of the petitioner - The High Court examined the discrepancy between the grounds cited in the show cause notice and those in the cancellation order. It found that the reasons for cancellation, invoking clause 29(2)(e) alleging fraud or misstatement, were not adequately communicated to the petitioner. Moreover, the contents of the crucial email relied upon were not disclosed to the petitioner, denying them the opportunity to refute the allegations. - The Court observed that the respondents' actions, such as scheduling a personal hearing before the petitioner had a chance to respond fully, indicated a lack of procedural fairness. This, coupled with the failure to provide essential documents and information to the petitioner, reinforced the perception of predetermined action. - Consequently, the Court set aside the cancellation order.
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