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 High Court held that the denial by the respondents to apply Section 129(1)(a) of the CGST/IGST Act based on the clarification dated 31.12.2018 and previous judgments was unjustified. The finding of the authority in Para-4 of its order was essentially factual and solely based on communication from CGST, Delhi regarding initiation of cancellation proceedings, without any evidence on record. The GSTIN status produced by the petitioner indicated a different status from what was claimed by the Delhi authority. Consequently, the impugned demand of penalty order dated 27.09.2024 passed by Respondent No.2 was set aside, and the matter was remanded to the competent authority to pass a fresh order. The writ petition was allowed by way of remand.
The High Court held that the denial by the respondents to apply Section 129(1)(a) of the CGST/IGST Act based on the clarification dated 31.12.2018 and previous judgments was unjustified. The finding of the authority in Para-4 of its order was essentially factual and solely based on communication from CGST, Delhi regarding initiation of cancellation proceedings, without any evidence on record. The GSTIN status produced by the petitioner indicated a different status from what was claimed by the Delhi authority. Consequently, the impugned demand of penalty order dated 27.09.2024 passed by Respondent No.2 was set aside, and the matter was remanded to the competent authority to pass a fresh order. The writ petition was allowed by way of remand.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
