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...
At the investigation stage of GST detention proceedings, the Court found prima facie material supporting continued custody of the goods and conveyance, including interception of the vehicle en route to a destination different from the declared one and other investigative circumstances. The affixture of the detention order on the vehicle and office notice board, after non-appearance of the persons summoned, was not treated as illegal, and extension of time for inspection was considered a permissible statutory step. The petitioner's allegation that his statement was coerced was held to raise disputed factual questions unsuitable for Article 226 scrutiny. The writ petition was dismissed, subject to statutory remedies and a direction to furnish the detention order if the petitioner appears.
At the investigation stage of GST detention proceedings, the Court found prima facie material supporting continued custody of the goods and conveyance, including interception of the vehicle en route to a destination different from the declared one and other investigative circumstances. The affixture of the detention order on the vehicle and office notice board, after non-appearance of the persons summoned, was not treated as illegal, and extension of time for inspection was considered a permissible statutory step. The petitioner's allegation that his statement was coerced was held to raise disputed factual questions unsuitable for Article 226 scrutiny. The writ petition was dismissed, subject to statutory remedies and a direction to furnish the detention order if the petitioner appears.
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