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...
The High Court addressed a challenge to an assessment order, noting a violation of natural justice principles due to lack of communication of show cause notice and order through means other than GST portal upload. Discrepancies between GSTR 3B and GSTR 2A were reconciled in annual return GSTR-9. Petitioner, though not participating in proceedings, reconciled disparities in the return. The court held that the petitioner should be given an opportunity to contest the tax demand. The impugned order was quashed, with a condition for the petitioner to remit 10% of disputed tax demand within two weeks for the petition to be allowed.
The High Court addressed a challenge to an assessment order, noting a violation of natural justice principles due to lack of communication of show cause notice and order through means other than GST portal upload. Discrepancies between GSTR 3B and GSTR 2A were reconciled in annual return GSTR-9. Petitioner, though not participating in proceedings, reconciled disparities in the return. The court held that the petitioner should be given an opportunity to contest the tax demand. The impugned order was quashed, with a condition for the petitioner to remit 10% of disputed tax demand within two weeks for the petition to be allowed.
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