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...
Rejection of a statutory GST appeal solely for non-submission of a hard copy and non-uploading of a certified copy of the impugned order was held unsustainable, since s. 107(5) of the J&K GST Act read with r. 108(1) contemplates filing in prescribed form with relevant documents, including electronic filing as notified, and does not mandate hard-copy filing as a condition precedent. Procedural rules being handmaids of justice, substantial rights cannot be defeated on hyper-technical defects when the electronic mode is provided. Consequently, the rejection order was set aside and the appeal was remanded to the appellate authority for fresh adjudication on merits after granting hearing. - HC
Rejection of a statutory GST appeal solely for non-submission of a hard copy and non-uploading of a certified copy of the impugned order was held unsustainable, since s. 107(5) of the J&K GST Act read with r. 108(1) contemplates filing in prescribed form with relevant documents, including electronic filing as notified, and does not mandate hard-copy filing as a condition precedent. Procedural rules being handmaids of justice, substantial rights cannot be defeated on hyper-technical defects when the electronic mode is provided. Consequently, the rejection order was set aside and the appeal was remanded to the appellate authority for fresh adjudication on merits after granting hearing. - HC
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