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...
HC addressed a challenge to an ex parte Order-in-Original passed pursuant to show cause notices under the CGST regime, where the petitioner neither replied nor attended the personal hearing, citing serious medical condition of the proprietor. While noting that the petitioner was duly served and granted repeated opportunities, HC accepted that the matter warranted adjudication on merits to uphold principles of natural justice. Following its earlier approach in a similar case, HC remanded the matter conditionally. The impugned Order-in-Original was set aside subject to the petitioner paying costs of Rs. 1,00,000/- to the Delhi High Court Bar Association within two weeks. Upon such payment, the adjudicating authority shall reconsider the case afresh. Writ petition was disposed of accordingly.
HC addressed a challenge to an ex parte Order-in-Original passed pursuant to show cause notices under the CGST regime, where the petitioner neither replied nor attended the personal hearing, citing serious medical condition of the proprietor. While noting that the petitioner was duly served and granted repeated opportunities, HC accepted that the matter warranted adjudication on merits to uphold principles of natural justice. Following its earlier approach in a similar case, HC remanded the matter conditionally. The impugned Order-in-Original was set aside subject to the petitioner paying costs of Rs. 1,00,000/- to the Delhi High Court Bar Association within two weeks. Upon such payment, the adjudicating authority shall reconsider the case afresh. Writ petition was disposed of accordingly.
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