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...
The HC dismissed the petition challenging the GST MOV-11 order confirming penalty and fine and cancellation of GST registration, holding it will not entertain the writ in view of an alternative efficacious statutory remedy under s.107 of the GST Act. The court declined to adjudicate merits regarding alleged bogus transactions, fake tax invoices, E-way bills and purported non-existence at the registered address, and relegated the petitioner to pursue the appellate remedy. The HC made no adjudication on merits, but held that the period already elapsed shall be treated as bona fide for condonation of delay if the petitioner institutes an appeal before the appellate authority within two weeks.
The HC dismissed the petition challenging the GST MOV-11 order confirming penalty and fine and cancellation of GST registration, holding it will not entertain the writ in view of an alternative efficacious statutory remedy under s.107 of the GST Act. The court declined to adjudicate merits regarding alleged bogus transactions, fake tax invoices, E-way bills and purported non-existence at the registered address, and relegated the petitioner to pursue the appellate remedy. The HC made no adjudication on merits, but held that the period already elapsed shall be treated as bona fide for condonation of delay if the petitioner institutes an appeal before the appellate authority within two weeks.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
