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...
The petitioner's registration under the WBGST/CGST Act, 2017 was cancelled due to non-filing of returns for a continuous period of six months. Although the petitioner filed an appeal, it was dismissed on the ground of limitation without adjudication on merits. The petitioner, a small businessman, claimed to have suffered losses during the pandemic. The respondents did not allege any dubious process to evade tax by the petitioner. Considering the suspension/revocation of license would be counterproductive and impact tax recovery, the respondents were directed to take a pragmatic view and permit the petitioner to carry on business. The petitioner's advocate undertook to comply with the Act's provisions and agreed to pay applicable tax, interest, fine, and penalty. The respondents were directed to activate the portal within one week to enable the petitioner to file returns and pay requisite amounts. The cancellation order dated 8th July, 2022, and the Appellate Authority's order dated 7th June, 2024, were set aside. The petition was disposed of.
The petitioner's registration under the WBGST/CGST Act, 2017 was cancelled due to non-filing of returns for a continuous period of six months. Although the petitioner filed an appeal, it was dismissed on the ground of limitation without adjudication on merits. The petitioner, a small businessman, claimed to have suffered losses during the pandemic. The respondents did not allege any dubious process to evade tax by the petitioner. Considering the suspension/revocation of license would be counterproductive and impact tax recovery, the respondents were directed to take a pragmatic view and permit the petitioner to carry on business. The petitioner's advocate undertook to comply with the Act's provisions and agreed to pay applicable tax, interest, fine, and penalty. The respondents were directed to activate the portal within one week to enable the petitioner to file returns and pay requisite amounts. The cancellation order dated 8th July, 2022, and the Appellate Authority's order dated 7th June, 2024, were set aside. The petition was disposed of.
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