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 dismissed the writ petition challenging GST registration cancellation. The court found no merit in the petitioner's contentions regarding retrospective cancellation. The competent authority followed due process under the West Bengal GST Act, 2017, and exercised jurisdiction appropriately. The petitioner failed to produce satisfactory evidence or explanations to justify GST registration continuation. The court determined no procedural irregularities or violations of natural justice occurred, and the verification report was conducted in compliance with legal requirements. Consequently, the petition was rejected, and the GST registration cancellation was upheld.
HC dismissed the writ petition challenging GST registration cancellation. The court found no merit in the petitioner's contentions regarding retrospective cancellation. The competent authority followed due process under the West Bengal GST Act, 2017, and exercised jurisdiction appropriately. The petitioner failed to produce satisfactory evidence or explanations to justify GST registration continuation. The court determined no procedural irregularities or violations of natural justice occurred, and the verification report was conducted in compliance with legal requirements. Consequently, the petition was rejected, and the GST registration cancellation was upheld.
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