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...
Violation of principles of natural justice - The court observes that the petitioner, a timber trader, lacks familiarity with advanced technology and online portals. It notes that notices were indeed uploaded only through the portal, which created difficulty for the petitioner to access them. The court, therefore, accepts the petitioner's contention that he was not afforded a fair opportunity of hearing. - While acknowledging that Section 169(d) allows for notice issuance through online portals, the court emphasizes that other modes of communication are also available under Section 169 of the TNGST Act 2017. It points out that the petitioner's lack of technological proficiency warrants consideration of alternative communication methods.
Violation of principles of natural justice - The court observes that the petitioner, a timber trader, lacks familiarity with advanced technology and online portals. It notes that notices were indeed uploaded only through the portal, which created difficulty for the petitioner to access them. The court, therefore, accepts the petitioner's contention that he was not afforded a fair opportunity of hearing. - While acknowledging that Section 169(d) allows for notice issuance through online portals, the court emphasizes that other modes of communication are also available under Section 169 of the TNGST Act 2017. It points out that the petitioner's lack of technological proficiency warrants consideration of alternative communication methods.
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