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 set aside the ex parte assessment order dated 21 February 2025 passed under s.73 of the GST Act against the petitioner, finding failure of service of statutory notices (GST ASMT-10/ASMT-11) and denial of opportunity to be heard contrary to principles of natural justice. The writ petition was disposed directing the relevant authority to serve the outstanding documents upon the petitioner within seven days and afford an opportunity to file replies/explanations; further proceedings under s.73 are to proceed thereafter in accordance with law. The order compels fresh adjudication only after valid service and compliance with hearing requirements.
The HC set aside the ex parte assessment order dated 21 February 2025 passed under s.73 of the GST Act against the petitioner, finding failure of service of statutory notices (GST ASMT-10/ASMT-11) and denial of opportunity to be heard contrary to principles of natural justice. The writ petition was disposed directing the relevant authority to serve the outstanding documents upon the petitioner within seven days and afford an opportunity to file replies/explanations; further proceedings under s.73 are to proceed thereafter in accordance with law. The order compels fresh adjudication only after valid service and compliance with hearing requirements.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
