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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...
The case involved the validity of an adjudication order u/s 73 of CGST Act, 2017/WBGST Act, 2017 with an appeal that was time-barred. The petitioner explained the delay due to medical reasons, supported by a medical certificate. The Appellate Authority did not question the certificate but dismissed the appeal, citing no provision to accept an appeal after the prescribed period. The High Court held that the medical reasons presented were valid, and the delay should have been condoned. The Court found the Authority's decision arbitrary and unjustifiable, thus setting aside the order and restoring the appeal. The writ petition was disposed of accordingly.
The case involved the validity of an adjudication order u/s 73 of CGST Act, 2017/WBGST Act, 2017 with an appeal that was time-barred. The petitioner explained the delay due to medical reasons, supported by a medical certificate. The Appellate Authority did not question the certificate but dismissed the appeal, citing no provision to accept an appeal after the prescribed period. The High Court held that the medical reasons presented were valid, and the delay should have been condoned. The Court found the Authority's decision arbitrary and unjustifiable, thus setting aside the order and restoring the appeal. The writ petition was disposed of accordingly.
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