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...
Cancellation of a petitioner's Goods and Services Tax (GST) registration. The Show Cause Notice (SCN) did not provide specific details of the allegations, violating principles of natural justice. The petitioner had applied for revocation of the cancellation order, stating that business activities were halted due to COVID-19 but would resume gradually. The petitioner provided property tax receipts and explained ownership of the principal place of business. The cancellation order was passed by the Proper Officer based on directions from another authority, which was impermissible. The Proper Officer was required to independently assess the reasons for cancellation. The High Court set aside the SCN, cancellation order, and appellate order, directing the respondents to restore the petitioner's GST registration forthwith.
Cancellation of a petitioner's Goods and Services Tax (GST) registration. The Show Cause Notice (SCN) did not provide specific details of the allegations, violating principles of natural justice. The petitioner had applied for revocation of the cancellation order, stating that business activities were halted due to COVID-19 but would resume gradually. The petitioner provided property tax receipts and explained ownership of the principal place of business. The cancellation order was passed by the Proper Officer based on directions from another authority, which was impermissible. The Proper Officer was required to independently assess the reasons for cancellation. The High Court set aside the SCN, cancellation order, and appellate order, directing the respondents to restore the petitioner's GST registration forthwith.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
