Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted doc...
Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
Cancellation of GST registration could not be sustained where the petitioner's reply to the show cause notice was already on record but was not considered before the adverse order, as that defect offended natural justice. The High Court directed that the cancellation order be treated as a suspension of registration pending de novo adjudication, with the petitioner's reply examined on merits and an opportunity of hearing afforded. The department was left free to continue investigation and proceed in accordance with law for tax recovery or penalty.
Cancellation of GST registration could not be sustained where the petitioner's reply to the show cause notice was already on record but was not considered before the adverse order, as that defect offended natural justice. The High Court directed that the cancellation order be treated as a suspension of registration pending de novo adjudication, with the petitioner's reply examined on merits and an opportunity of hearing afforded. The department was left free to continue investigation and proceed in accordance with law for tax recovery or penalty.
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