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...
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No overlapping proceedings under Section 6(2)(b) were established, because the petitioner did not show that any other competent authority had already initiated action on the same subject matter. The Court held that search and seizure under Section 67, including sealing of premises when required, and provisional attachment under Section 83 were within the CGST framework. It further held that statutory remedies existed for release of seized goods and de-sealing, yet the petitioner bypassed those remedies and did not cooperate with summons or the investigation. In these circumstances, the availability of an alternative efficacious remedy barred interference under Article 226, and the writ petition was dismissed.
No overlapping proceedings under Section 6(2)(b) were established, because the petitioner did not show that any other competent authority had already initiated action on the same subject matter. The Court held that search and seizure under Section 67, including sealing of premises when required, and provisional attachment under Section 83 were within the CGST framework. It further held that statutory remedies existed for release of seized goods and de-sealing, yet the petitioner bypassed those remedies and did not cooperate with summons or the investigation. In these circumstances, the availability of an alternative efficacious remedy barred interference under Article 226, and the writ petition was dismissed.
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