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...
HC set aside penalty orders under GST Act Section 129(1) and allowed refund application. The appellate authority's dismissal was deemed unjustified as there was no clear tax evasion intent. While the e-way bill showed dispatch from Durgapur without full supplier details, the court found this omission insufficient to establish evasion, noting the goods moved in the same vehicle (WB 41D 1508) as per both e-way bill and tax invoice. The court emphasized that acceptance of dispatch details in the e-way bill portal's Part-A submission indicated compliance, and mere incomplete supplier information didn't constitute tax evasion intent. The court directed authorities to process refund applications as per law.
HC set aside penalty orders under GST Act Section 129(1) and allowed refund application. The appellate authority's dismissal was deemed unjustified as there was no clear tax evasion intent. While the e-way bill showed dispatch from Durgapur without full supplier details, the court found this omission insufficient to establish evasion, noting the goods moved in the same vehicle (WB 41D 1508) as per both e-way bill and tax invoice. The court emphasized that acceptance of dispatch details in the e-way bill portal's Part-A submission indicated compliance, and mere incomplete supplier information didn't constitute tax evasion intent. The court directed authorities to process refund applications as per law.
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