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 quashed and set aside the impugned order of tax and penalty levy under Sec. 129(3) of the GST Act due to a flagrant violation of principles of natural justice. The respondent authorities passed the order on the same day as the interception of goods without granting the petitioner adequate opportunity to respond to the show-cause notice, despite the statutory seven-day period for such orders. The court declined to examine the merits of the levy, focusing solely on procedural impropriety. The matter was remanded to the respondent authorities for reconsideration and to afford the petitioner a proper hearing. The petition was allowed accordingly.
The HC quashed and set aside the impugned order of tax and penalty levy under Sec. 129(3) of the GST Act due to a flagrant violation of principles of natural justice. The respondent authorities passed the order on the same day as the interception of goods without granting the petitioner adequate opportunity to respond to the show-cause notice, despite the statutory seven-day period for such orders. The court declined to examine the merits of the levy, focusing solely on procedural impropriety. The matter was remanded to the respondent authorities for reconsideration and to afford the petitioner a proper hearing. The petition was allowed accordingly.
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