Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
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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