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 HC set aside the impugned order rejecting the petitioners' appeal due to an alleged shortfall in pre-deposit u/s 107(6) of the CGST Act. Despite the availability of an alternative remedy, the HC entertained the petition citing failure of natural justice and non-functionality of the GST Tribunal. Following precedent, the matter was remanded to the Commissioner (Appeals) for de novo consideration. The petitioners were granted time to remedy any deficiencies in pre-deposit, with the respondents directed to inform them of persisting deficiencies for further rectification.
The HC set aside the impugned order rejecting the petitioners' appeal due to an alleged shortfall in pre-deposit u/s 107(6) of the CGST Act. Despite the availability of an alternative remedy, the HC entertained the petition citing failure of natural justice and non-functionality of the GST Tribunal. Following precedent, the matter was remanded to the Commissioner (Appeals) for de novo consideration. The petitioners were granted time to remedy any deficiencies in pre-deposit, with the respondents directed to inform them of persisting deficiencies for further rectification.
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