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...
HC dismissed the writ petition challenging the issuance of GST show cause notices (FORM DRC-01 and DRC-02). The court held that when multiple parties are involved in complex transactions, the show cause notice providing computation details for each noticee is sufficient. The court declined to intervene in ongoing adjudication proceedings, emphasizing the limited scope of writ jurisdiction under Article 226. The statutory proceedings against the petitioners shall continue in accordance with established legal protocols, with the court refraining from examining the veracity of departmental statements at this stage.
HC dismissed the writ petition challenging the issuance of GST show cause notices (FORM DRC-01 and DRC-02). The court held that when multiple parties are involved in complex transactions, the show cause notice providing computation details for each noticee is sufficient. The court declined to intervene in ongoing adjudication proceedings, emphasizing the limited scope of writ jurisdiction under Article 226. The statutory proceedings against the petitioners shall continue in accordance with established legal protocols, with the court refraining from examining the veracity of departmental statements at this stage.
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