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...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
The HC dismissed the petition and rejected petitioners' application under Section 161 of the CGST Act for rectification of the show-cause notice, holding no error apparent on the face of the record. The court found that alleged numerical or valuation errors in the SCN can be contested by filing a response with supporting documentary evidence before the adjudicating authority, and that invoking Section 161 to amend the SCN constituted an impermissible dilatory stratagem. Contentious questions of valuation, inclusion of free supplies under Section 15(2)(b) and Circular, and the applicability of Section 6(2)(b) raise factual disputes unsuitable for summary rectification and must be adjudicated in the proper proceedings; writ dismissed.
The HC dismissed the petition and rejected petitioners' application under Section 161 of the CGST Act for rectification of the show-cause notice, holding no error apparent on the face of the record. The court found that alleged numerical or valuation errors in the SCN can be contested by filing a response with supporting documentary evidence before the adjudicating authority, and that invoking Section 161 to amend the SCN constituted an impermissible dilatory stratagem. Contentious questions of valuation, inclusion of free supplies under Section 15(2)(b) and Circular, and the applicability of Section 6(2)(b) raise factual disputes unsuitable for summary rectification and must be adjudicated in the proper proceedings; writ dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4782
Join Channel
TaxTMI 
