Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
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The Calcutta High Court considered the maintainability of a petition challenging the cancellation of registration u/s non-filing of returns for six consecutive months. The court noted the absence of an appeal by the petitioner, allowing the revenue to argue the availability of an alternative remedy, rendering the writ petition not maintainable. Acknowledging the impact of the pandemic on business operations and return filings, the court emphasized the need for a sympathetic approach. Consequently, the court set aside the cancellation order, restoring the petitioner's registration and directing the filing of returns from a specified period. Failure to comply within three weeks would result in automatic re-cancellation. The petition was disposed of accordingly, ensuring justice while balancing the interests of the petitioner and the government.
The Calcutta High Court considered the maintainability of a petition challenging the cancellation of registration u/s non-filing of returns for six consecutive months. The court noted the absence of an appeal by the petitioner, allowing the revenue to argue the availability of an alternative remedy, rendering the writ petition not maintainable. Acknowledging the impact of the pandemic on business operations and return filings, the court emphasized the need for a sympathetic approach. Consequently, the court set aside the cancellation order, restoring the petitioner's registration and directing the filing of returns from a specified period. Failure to comply within three weeks would result in automatic re-cancellation. The petition was disposed of accordingly, ensuring justice while balancing the interests of the petitioner and the government.
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