Electronic WhatsApp evidence without authentication or independent corroboration cannot sustain an unexplained-investment addition based on third-part...
Mutual current-account transactions excluded from deemed dividend treatment where no fresh borrowing arose; unsupported unsecured-loan addition also f...
HC addressed ex parte GST assessment founded on misattribution of turnover due to identical names and reliance on WAMIS/Income-Tax portal data; court accepted concession that assessment targeted an unregistered person mistaken for a registered taxpayer, holding that the assessment under the GST Act and subsequent appellate confirmation were unsustainable. Consequently the impugned assessment order and the appellate order were quashed and set aside and the writ petition was allowed, with pending interlocutory applications disposed of.
HC addressed ex parte GST assessment founded on misattribution of turnover due to identical names and reliance on WAMIS/Income-Tax portal data; court accepted concession that assessment targeted an unregistered person mistaken for a registered taxpayer, holding that the assessment under the GST Act and subsequent appellate confirmation were unsustainable. Consequently the impugned assessment order and the appellate order were quashed and set aside and the writ petition was allowed, with pending interlocutory applications disposed of.
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