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...
The Calcutta High Court considered the rejection of an adjudication order concerning the intent to evade tax and the existence of mens rea. The appellant filed an annual return in GSTR-9 for the financial year 2017-18, which was within the extended period due to Covid-19 notifications. The court held that ignoring the GSTR-9 could prejudice the assessee's rights. The matter was remanded to the adjudicating authority to consider the submissions, provide a personal hearing, examine the GSTR-9, and make a fresh decision in accordance with the law. The appeal was allowed by way of remand.
The Calcutta High Court considered the rejection of an adjudication order concerning the intent to evade tax and the existence of mens rea. The appellant filed an annual return in GSTR-9 for the financial year 2017-18, which was within the extended period due to Covid-19 notifications. The court held that ignoring the GSTR-9 could prejudice the assessee's rights. The matter was remanded to the adjudicating authority to consider the submissions, provide a personal hearing, examine the GSTR-9, and make a fresh decision in accordance with the law. The appeal was allowed by way of remand.
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