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 - violation of principles of natural justice - Personal hearing - It is admitted that initially 19.08.2022 was not holiday. It was subsequently declared a holiday. - Thereafter, it is not the case of the respondent that they issued any other notice to the petitioner of the date when the petitioner could have appeared before the respondent authority/competent officer. - Both the order and SCN quashed - HC
Cancellation of GST Registration - violation of principles of natural justice - Personal hearing - It is admitted that initially 19.08.2022 was not holiday. It was subsequently declared a holiday. - Thereafter, it is not the case of the respondent that they issued any other notice to the petitioner of the date when the petitioner could have appeared before the respondent authority/competent officer. - Both the order and SCN quashed - HC
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