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 case involves a violation of the principles of natural justice. There was a failure to provide a proper opportunity for a hearing before passing an adverse order u/s 74 of the Central Goods and Service Tax Act, 2017. The court observed that each monthly return filed is separate, and a distinct order can be passed for assessment or penalty, even if the parties, invoices, or ITC claimed appear to be the same. The High Court dismissed the writ petition as misconceived.
The case involves a violation of the principles of natural justice. There was a failure to provide a proper opportunity for a hearing before passing an adverse order u/s 74 of the Central Goods and Service Tax Act, 2017. The court observed that each monthly return filed is separate, and a distinct order can be passed for assessment or penalty, even if the parties, invoices, or ITC claimed appear to be the same. The High Court dismissed the writ petition as misconceived.
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