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 affirmed that challenges to show cause notice under Section 74 of CGST/SGST Acts should be addressed before Adjudicating Authority. The petitioner's contentions regarding inadequate consideration of their submissions in Audit Report and procedural objections to Section 74 proceedings are matters within adjudicating authority's jurisdiction. Court found no compelling reason to intervene at show cause notice stage, noting that adjudicating authority is competent to evaluate all objections including audit report findings and applicability of Section 74. Alternative remedy being available, writ petition was disposed of directing petitioner to pursue remedies before statutory authority.
HC affirmed that challenges to show cause notice under Section 74 of CGST/SGST Acts should be addressed before Adjudicating Authority. The petitioner's contentions regarding inadequate consideration of their submissions in Audit Report and procedural objections to Section 74 proceedings are matters within adjudicating authority's jurisdiction. Court found no compelling reason to intervene at show cause notice stage, noting that adjudicating authority is competent to evaluate all objections including audit report findings and applicability of Section 74. Alternative remedy being available, writ petition was disposed of directing petitioner to pursue remedies before statutory authority.
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