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 invalidated the GST assessment order due to procedural irregularities, specifically the absence of a Document Identification Number (DIN) and the assessing officer's signature. The court set aside the original assessment order in Form GST DRC-07 and the related bank attachment order. The 1st respondent was granted liberty to conduct a fresh assessment after providing proper notice and ensuring appropriate signature. The limitation period is to be calculated excluding the time between the original assessment order and the court's current ruling. No costs were awarded.
HC invalidated the GST assessment order due to procedural irregularities, specifically the absence of a Document Identification Number (DIN) and the assessing officer's signature. The court set aside the original assessment order in Form GST DRC-07 and the related bank attachment order. The 1st respondent was granted liberty to conduct a fresh assessment after providing proper notice and ensuring appropriate signature. The limitation period is to be calculated excluding the time between the original assessment order and the court's current ruling. No costs were awarded.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4788
Join Channel
TaxTMI 
