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 allowed the petition challenging a GST registration cancellation order under section 93(1)(a) of CGST Act, 2017. The order against a deceased taxpayer was deemed perverse and unsustainable, as the respondent failed to provide material evidence demonstrating the petitioner's continued operation of the deceased father's proprietary concern after obtaining a fresh registration. The court found no substantive basis for holding the petitioner liable for the deceased's tax obligations, effectively nullifying the impugned order without establishing legal continuity of business operations.
HC allowed the petition challenging a GST registration cancellation order under section 93(1)(a) of CGST Act, 2017. The order against a deceased taxpayer was deemed perverse and unsustainable, as the respondent failed to provide material evidence demonstrating the petitioner's continued operation of the deceased father's proprietary concern after obtaining a fresh registration. The court found no substantive basis for holding the petitioner liable for the deceased's tax obligations, effectively nullifying the impugned order without establishing legal continuity of business operations.
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