Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
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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...
HC invalidated tax demand order due to procedural irregularities in inspection and seizure. The court found the seizure order was improperly prepared without independent witnesses, and documents were admittedly tampered by a tax official. The court set aside the demand order dated 09.05.2024, admonished the Deputy Commissioner against future document manipulation, and warned of potential disciplinary action. The writ petition was allowed, rendering the original tax assessment null and void based on violations of BGST/CGST Act, 2017 and CrPC procedural requirements.
HC invalidated tax demand order due to procedural irregularities in inspection and seizure. The court found the seizure order was improperly prepared without independent witnesses, and documents were admittedly tampered by a tax official. The court set aside the demand order dated 09.05.2024, admonished the Deputy Commissioner against future document manipulation, and warned of potential disciplinary action. The writ petition was allowed, rendering the original tax assessment null and void based on violations of BGST/CGST Act, 2017 and CrPC procedural requirements.
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