Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations re...
Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
GST registration cancellation requires a show-cause notice that states the precise defaults alleged and a cancellation order that records specific reasons; a notice referring only to continuous non-filing without identifying the relevant period, and an order merely reciting the notice and cancellation date, is a non-speaking order showing non-application of mind and is illegal. The Court also held that although the writ petition was filed belatedly, the defect went to the legality of an order carrying serious civil consequences, so delay alone did not justify refusal of relief. The cancellation was quashed and the matter remitted to the notice stage, with liberty to reply or regularise the defaults.
GST registration cancellation requires a show-cause notice that states the precise defaults alleged and a cancellation order that records specific reasons; a notice referring only to continuous non-filing without identifying the relevant period, and an order merely reciting the notice and cancellation date, is a non-speaking order showing non-application of mind and is illegal. The Court also held that although the writ petition was filed belatedly, the defect went to the legality of an order carrying serious civil consequences, so delay alone did not justify refusal of relief. The cancellation was quashed and the matter remitted to the notice stage, with liberty to reply or regularise the defaults.
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