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...
Maintainability of appeal - appeal rejected on the ground of limitation keeping in view the fact that the appeals were filed electronically on 27.05.2022 but manually on 10.06.2022 - Rule 108(3) of the CGST Rules, 2017 - Considering the precedents and the modification of the filing procedure under Rule 108(3), the High court concluded that dismissing the appeal on technical grounds was unjustifiable.
Maintainability of appeal - appeal rejected on the ground of limitation keeping in view the fact that the appeals were filed electronically on 27.05.2022 but manually on 10.06.2022 - Rule 108(3) of the CGST Rules, 2017 - Considering the precedents and the modification of the filing procedure under Rule 108(3), the High court concluded that dismissing the appeal on technical grounds was unjustifiable.
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