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...
Electronic uploading of a show-cause notice and order-in-original in the Common Portal's 'View Additional Notices and Orders' tab does not, by itself, constitute valid service under the CGST Act where the assessee neither acknowledged receipt nor responded. The retrospective amendment permitting specified CGST Rules functions through the Common Portal does not expand those functions to replace formal service of notices or orders. Where portal upload may result in civil consequences and the assessee lacked knowledge of the uploaded materials, service remains ineffective. The writ petition was disposed of consistently with this principle.
Electronic uploading of a show-cause notice and order-in-original in the Common Portal's 'View Additional Notices and Orders' tab does not, by itself, constitute valid service under the CGST Act where the assessee neither acknowledged receipt nor responded. The retrospective amendment permitting specified CGST Rules functions through the Common Portal does not expand those functions to replace formal service of notices or orders. Where portal upload may result in civil consequences and the assessee lacked knowledge of the uploaded materials, service remains ineffective. The writ petition was disposed of consistently with this principle.
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