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...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
HC held that the appeal against the Additional Commissioner's order under Section 112 of UPGST Act, 2017, cannot be immediately adjudicated due to non-constitution of appellate tribunal. The penalty order is stayed, and seized goods shall be released subject to compliance with Rule 140 of CGST Rules, 2017. The previously deposited penalty amount shall be adjusted against security requirements. The modification application was allowed, providing interim relief to the petitioner pending tribunal formation.
HC held that the appeal against the Additional Commissioner's order under Section 112 of UPGST Act, 2017, cannot be immediately adjudicated due to non-constitution of appellate tribunal. The penalty order is stayed, and seized goods shall be released subject to compliance with Rule 140 of CGST Rules, 2017. The previously deposited penalty amount shall be adjusted against security requirements. The modification application was allowed, providing interim relief to the petitioner pending tribunal formation.
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