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...
Petitioner challenged assessment orders citing lack of jurisdiction, as entire duty liability was discharged from ITC availed at import. Court rejected jurisdiction challenge based on precedent, holding respondent competent to pass order under circular and GST Act provisions. However, petitioner failed to provide proper reply with tabulations and documents when show cause notice issued. Court set aside impugned order, remitting case for fresh order on merits, subject to petitioner depositing 10% of balance amount excluding defect relating to 100% ITC adjustment, and 1% of tax liability u/s 86(b) of GST Rules within 30 days. Petition allowed.
Petitioner challenged assessment orders citing lack of jurisdiction, as entire duty liability was discharged from ITC availed at import. Court rejected jurisdiction challenge based on precedent, holding respondent competent to pass order under circular and GST Act provisions. However, petitioner failed to provide proper reply with tabulations and documents when show cause notice issued. Court set aside impugned order, remitting case for fresh order on merits, subject to petitioner depositing 10% of balance amount excluding defect relating to 100% ITC adjustment, and 1% of tax liability u/s 86(b) of GST Rules within 30 days. Petition allowed.
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