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...
The HC held that issuance of a summary of show cause notice (SCN) and summary of order without issuing a formal SCN under section 73(1) of the CGST Act, 2017, violated principles of natural justice by denying the petitioner an opportunity of hearing. Relying on precedent from Construction Catalysers Pvt. Ltd., the court found that an adverse order cannot be passed without affording the petitioner a chance to be heard. Consequently, the HC set aside the summary SCN dated 12.12.2023 and the summary order dated 22.04.2024. The writ petition was disposed of accordingly, reaffirming the necessity of adherence to procedural fairness before passing orders under the CGST Act.
The HC held that issuance of a summary of show cause notice (SCN) and summary of order without issuing a formal SCN under section 73(1) of the CGST Act, 2017, violated principles of natural justice by denying the petitioner an opportunity of hearing. Relying on precedent from Construction Catalysers Pvt. Ltd., the court found that an adverse order cannot be passed without affording the petitioner a chance to be heard. Consequently, the HC set aside the summary SCN dated 12.12.2023 and the summary order dated 22.04.2024. The writ petition was disposed of accordingly, reaffirming the necessity of adherence to procedural fairness before passing orders under the CGST Act.
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