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 set aside the impugned order cancelling the GST registration of A and allowed the writ petition. The Court held that the cancellation order was a non-speaking order, as the proper officer rejected A's explanation merely stating it was "not satisfactory" without disclosing any reasons, violating fundamental principles of natural justice and procedural law. Recognizing that cancellation of GST registration has severe consequences, including inability to issue tax invoices or avail/pass on ITC, the HC found the action unsustainable in law. The matter was remitted, and the HC directed that its order, along with a copy of the petition, be communicated to the Commissioner, Commercial Tax, U.P., within one week.
HC set aside the impugned order cancelling the GST registration of A and allowed the writ petition. The Court held that the cancellation order was a non-speaking order, as the proper officer rejected A's explanation merely stating it was "not satisfactory" without disclosing any reasons, violating fundamental principles of natural justice and procedural law. Recognizing that cancellation of GST registration has severe consequences, including inability to issue tax invoices or avail/pass on ITC, the HC found the action unsustainable in law. The matter was remitted, and the HC directed that its order, along with a copy of the petition, be communicated to the Commissioner, Commercial Tax, U.P., within one week.
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