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 invalidated the GST assessment order in Form GST DRC-07 due to absence of a Document Identification Number (DIN), rendering the order non-est and invalid. Relying on Supreme Court precedent, the court set aside the impugned order and granted liberty to the tax authority to recommence proceedings with proper DIN assignment after providing notice to the petitioner. The decision emphasizes procedural compliance in tax assessment documentation, specifically the mandatory requirement of a DIN for administrative orders under the GST Act.
HC invalidated the GST assessment order in Form GST DRC-07 due to absence of a Document Identification Number (DIN), rendering the order non-est and invalid. Relying on Supreme Court precedent, the court set aside the impugned order and granted liberty to the tax authority to recommence proceedings with proper DIN assignment after providing notice to the petitioner. The decision emphasizes procedural compliance in tax assessment documentation, specifically the mandatory requirement of a DIN for administrative orders under the GST Act.
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