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 dismissed the writ petition but provided significant procedural relief. The court found the petitioners could not establish ownership of goods under Section 129(1)(a) of WBGST & CGST Act. However, the court granted the petitioners a 4-week window to file an appeal, which must be heard on merits within 16 weeks. The appellate authority must provide an opportunity for the petitioners to establish ownership, ensure fair cross-examination of key witnesses, and allow manual appeal filing with respondents' assistance. The decision preserves the petitioners' right to challenge the original order while maintaining procedural fairness.
HC dismissed the writ petition but provided significant procedural relief. The court found the petitioners could not establish ownership of goods under Section 129(1)(a) of WBGST & CGST Act. However, the court granted the petitioners a 4-week window to file an appeal, which must be heard on merits within 16 weeks. The appellate authority must provide an opportunity for the petitioners to establish ownership, ensure fair cross-examination of key witnesses, and allow manual appeal filing with respondents' assistance. The decision preserves the petitioners' right to challenge the original order while maintaining procedural fairness.
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