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...
Writ jurisdiction against a GST demand was not considered appropriate where allegations of fraudulent registration, identity theft and forgery created disputed factual questions requiring evidence. As the impugned order addressed the taxpayers' submissions after a hearing, its factual findings were suitable for review by the statutory appellate authority. The High Court therefore declined to examine the merits and directed the taxpayers to pursue the available statutory appeal, with liberty to seek exclusion of the time spent prosecuting the writ petition for limitation purposes.
Writ jurisdiction against a GST demand was not considered appropriate where allegations of fraudulent registration, identity theft and forgery created disputed factual questions requiring evidence. As the impugned order addressed the taxpayers' submissions after a hearing, its factual findings were suitable for review by the statutory appellate authority. The High Court therefore declined to examine the merits and directed the taxpayers to pursue the available statutory appeal, with liberty to seek exclusion of the time spent prosecuting the writ petition for limitation purposes.
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