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...
Cancellation of GST registration of petitioner - The authorization is intended only to inspect the premises of an assessee. There is no basis for the alleged suppression of facts by the petitioner while obtaining registration to cancel the registration under Section 29(2)(e) of the CGST Act, 2017. No jurisdictional facts have been disclosed in notice that has been issued to the petitioner. - SCN proposing to cancell the registration quashed. - HC
Cancellation of GST registration of petitioner - The authorization is intended only to inspect the premises of an assessee. There is no basis for the alleged suppression of facts by the petitioner while obtaining registration to cancel the registration under Section 29(2)(e) of the CGST Act, 2017. No jurisdictional facts have been disclosed in notice that has been issued to the petitioner. - SCN proposing to cancell the registration quashed. - HC
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