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...
HC set aside assessment order dated 14.08.2024 for violation of natural justice principles where petitioner was denied personal hearing opportunity. Though show cause notice was uploaded on GST Portal constituting valid service, respondent failed to explore alternative service modes under Section 169 GST Act when petitioner remained non-responsive. Court held that officers must utilize other prescribed service methods like RPAD when portal service proves ineffective to avoid empty formalities and multiplicity of litigation. Matter remanded to respondent for fresh consideration conditional upon petitioner depositing 25% of disputed tax amount within four weeks. Petition allowed by way of remand emphasizing effective service requirements over mere procedural compliance.
HC set aside assessment order dated 14.08.2024 for violation of natural justice principles where petitioner was denied personal hearing opportunity. Though show cause notice was uploaded on GST Portal constituting valid service, respondent failed to explore alternative service modes under Section 169 GST Act when petitioner remained non-responsive. Court held that officers must utilize other prescribed service methods like RPAD when portal service proves ineffective to avoid empty formalities and multiplicity of litigation. Matter remanded to respondent for fresh consideration conditional upon petitioner depositing 25% of disputed tax amount within four weeks. Petition allowed by way of remand emphasizing effective service requirements over mere procedural compliance.
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