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...
HC determined that detention of goods and penalties imposed for missing e-tax invoice were unjustified. While physical tax invoice, e-way bill, and bilty accompanied the goods with accurate descriptions and quantities, the e-tax invoice was absent due to technical issues with GST portal. The authorities failed to establish any intent to evade tax payments. The petitioner's explanation regarding technical glitch remained undisputed. Following precedents where deficiencies noted in show cause notices were rectified before detention orders, the court held that penalties were unwarranted when no tax evasion was proven. The impugned order was set aside and the petition was allowed, establishing that technical non-compliance without fraudulent intent does not merit punitive action.
HC determined that detention of goods and penalties imposed for missing e-tax invoice were unjustified. While physical tax invoice, e-way bill, and bilty accompanied the goods with accurate descriptions and quantities, the e-tax invoice was absent due to technical issues with GST portal. The authorities failed to establish any intent to evade tax payments. The petitioner's explanation regarding technical glitch remained undisputed. Following precedents where deficiencies noted in show cause notices were rectified before detention orders, the court held that penalties were unwarranted when no tax evasion was proven. The impugned order was set aside and the petition was allowed, establishing that technical non-compliance without fraudulent intent does not merit punitive action.
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