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...
Challenge to assessment order and rectification order for assessment year 2018-19 - mismatch between GSTR-3B and GSTR-2A/GSTR-2B - order challenged on grounds of non-service through tendering or registered post, violating principles of natural justice - impugned order set aside - petitioner directed to deposit 25% of disputed tax as per rectification order within 4 weeks - on compliance, assessment order treated as show cause notice - petitioner to file objections with supporting documents within 4 weeks - writ petition disposed of.
Challenge to assessment order and rectification order for assessment year 2018-19 - mismatch between GSTR-3B and GSTR-2A/GSTR-2B - order challenged on grounds of non-service through tendering or registered post, violating principles of natural justice - impugned order set aside - petitioner directed to deposit 25% of disputed tax as per rectification order within 4 weeks - on compliance, assessment order treated as show cause notice - petitioner to file objections with supporting documents within 4 weeks - writ petition disposed of.
Note: It is a system-generated summary and is for quick reference only.