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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 High Court quashed the order of adjudication passed u/s 74 and demand notice u/s 107 of the KGST/CGST Act. It held that the appellate authority erred in dismissing the appeal on the grounds of limitation and non-payment of 10% pre-deposit. The appeal was filed within the prescribed time limit, and the affidavit for condonation of delay was not considered. The matter was remitted back to the appellate authority for reconsideration of the appeal on merits, including the issue of non-payment of 10% pre-deposit, in accordance with law.
The High Court quashed the order of adjudication passed u/s 74 and demand notice u/s 107 of the KGST/CGST Act. It held that the appellate authority erred in dismissing the appeal on the grounds of limitation and non-payment of 10% pre-deposit. The appeal was filed within the prescribed time limit, and the affidavit for condonation of delay was not considered. The matter was remitted back to the appellate authority for reconsideration of the appeal on merits, including the issue of non-payment of 10% pre-deposit, in accordance with law.
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