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...
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The HC disposed of the petition concerning proceedings under Section 73 of the CGST Act and entitlement to benefit under the Amnesty Scheme introduced by Section 128A of the CGST Act, 2017. Following identical circumstances in Balaji Packaging's case, the Court set aside the impugned order and remitted the matter to the respondent for fresh reconsideration in accordance with law. The petitioner had expressed intention to avail benefits under the Amnesty Scheme provisions of Section 128A of the CGST Act, warranting judicial intervention for proper consideration of the statutory relief mechanism.
The HC disposed of the petition concerning proceedings under Section 73 of the CGST Act and entitlement to benefit under the Amnesty Scheme introduced by Section 128A of the CGST Act, 2017. Following identical circumstances in Balaji Packaging's case, the Court set aside the impugned order and remitted the matter to the respondent for fresh reconsideration in accordance with law. The petitioner had expressed intention to avail benefits under the Amnesty Scheme provisions of Section 128A of the CGST Act, warranting judicial intervention for proper consideration of the statutory relief mechanism.
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