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 High Court considered the validity of an adjudication order regarding discrepancies in Input Tax Credit (ITC) claimed between GSTR-3B and GSTR-2A. The Court noted the discrepancy and referenced Circular No. 183/15/2022-GST applicable to the financial year 2017-18. The Court found the Circular relevant to the case and set aside the adjudication order. The Court left open the possibility of the Circular's applicability depending on the case's facts. The matter was remitted for fresh consideration, granting the petitioner another opportunity to present their case before the Authority. The petition was disposed of by remand.
The High Court considered the validity of an adjudication order regarding discrepancies in Input Tax Credit (ITC) claimed between GSTR-3B and GSTR-2A. The Court noted the discrepancy and referenced Circular No. 183/15/2022-GST applicable to the financial year 2017-18. The Court found the Circular relevant to the case and set aside the adjudication order. The Court left open the possibility of the Circular's applicability depending on the case's facts. The matter was remitted for fresh consideration, granting the petitioner another opportunity to present their case before the Authority. The petition was disposed of by remand.
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