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...
SCN does not clearly reflect reasons for proposed cancellation of petitioner's GST registration, violating principles of natural justice. Show cause notice must specify allegations with necessary details to elicit meaningful response. Without details, noticee remains clueless about case to be met. Impugned order lacks reasoning for cancellation except referring to impugned SCN, violating natural justice. Impugned SCN and order set aside, petitioner's GST registration directed to be restored forthwith, petition disposed of.
SCN does not clearly reflect reasons for proposed cancellation of petitioner's GST registration, violating principles of natural justice. Show cause notice must specify allegations with necessary details to elicit meaningful response. Without details, noticee remains clueless about case to be met. Impugned order lacks reasoning for cancellation except referring to impugned SCN, violating natural justice. Impugned SCN and order set aside, petitioner's GST registration directed to be restored forthwith, petition disposed of.
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