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 multiple SCNs on the same subject matter and period by different authorities results in multiplicity of proceedings, causing harassment and conflicting decisions. The SCN dated 03.08.2024 issued by DGGI, pending before the High Court of Karnataka with a subsisting stay, precluded respondent no. 1 from adjudicating the matter, as it would duplicate proceedings. The HC directed that the matter be adjudicated solely by DGGI, whose notice covered the entire territory including the Goa branch. Relying on the principle that a stay order on a writ petition challenging a Parliamentary Act has nationwide effect, the HC set aside respondent no. 1's adjudication order dated 30.01.2025 confirming GST demand. The petition was allowed, restraining further action by respondent no. 1 and directing adherence to the stay granted by the Karnataka HC.
The HC held that issuance of multiple SCNs on the same subject matter and period by different authorities results in multiplicity of proceedings, causing harassment and conflicting decisions. The SCN dated 03.08.2024 issued by DGGI, pending before the High Court of Karnataka with a subsisting stay, precluded respondent no. 1 from adjudicating the matter, as it would duplicate proceedings. The HC directed that the matter be adjudicated solely by DGGI, whose notice covered the entire territory including the Goa branch. Relying on the principle that a stay order on a writ petition challenging a Parliamentary Act has nationwide effect, the HC set aside respondent no. 1's adjudication order dated 30.01.2025 confirming GST demand. The petition was allowed, restraining further action by respondent no. 1 and directing adherence to the stay granted by the Karnataka HC.
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