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...
Petitioner challenged SCN alleging conspiracy to issue fake invoices without actual supply using another entity's GST registration for tax evasion. HC held petitioner has remedy to file objection for adjudication on merits. Mere assertion of lack of jurisdiction or abuse of process insufficient for invoking Article 226. When factual adjudication required, Article 226 interference ruled out as held in UOI v. Vicco Labs. Petitioner's reasons agitable before adjudicating authority itself. No grounds to entertain petition under Article 226. Petitioner relegated to pursue statutory remedies. Petition dismissed.
Petitioner challenged SCN alleging conspiracy to issue fake invoices without actual supply using another entity's GST registration for tax evasion. HC held petitioner has remedy to file objection for adjudication on merits. Mere assertion of lack of jurisdiction or abuse of process insufficient for invoking Article 226. When factual adjudication required, Article 226 interference ruled out as held in UOI v. Vicco Labs. Petitioner's reasons agitable before adjudicating authority itself. No grounds to entertain petition under Article 226. Petitioner relegated to pursue statutory remedies. Petition dismissed.
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