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...
In a case before the High Court, the petitioner sought recovery of CGST, SGST, and KFC amounts following a search and seizure at their business premises. The petitioner claimed they were not provided with the demanded documents, hindering their ability to respond to the show cause notice. The Court noted the lack of a reply from the petitioner and ordered the respondents to supply the required documents within three days. The petitioner was granted 10 days to file a reply, ultimately leading to the disposal of the writ petition. The Court's decision emphasized upholding principles of natural justice in the proceedings.
In a case before the High Court, the petitioner sought recovery of CGST, SGST, and KFC amounts following a search and seizure at their business premises. The petitioner claimed they were not provided with the demanded documents, hindering their ability to respond to the show cause notice. The Court noted the lack of a reply from the petitioner and ordered the respondents to supply the required documents within three days. The petitioner was granted 10 days to file a reply, ultimately leading to the disposal of the writ petition. The Court's decision emphasized upholding principles of natural justice in the proceedings.
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