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 HC allowed the writ petition challenging an appellate order, finding violation of natural justice principles as the petitioner lacked adequate notice and was not served with the appeal petition and grounds. The appellate authority passed a non-speaking order without conducting necessary enquiry as mandated under Section 107(11) and (12) of the Act. While the appellate authority correctly identified the adjudicating authority's failure to examine Input Tax Credit legality and pass a speaking order, it failed to make further enquiry for a firm decision. The HC set aside both the impugned appellate order and the underlying adjudicating authority's order dated 30th October 2023, remanding the matter for fresh adjudication on merits. The petition was disposed of.
The HC allowed the writ petition challenging an appellate order, finding violation of natural justice principles as the petitioner lacked adequate notice and was not served with the appeal petition and grounds. The appellate authority passed a non-speaking order without conducting necessary enquiry as mandated under Section 107(11) and (12) of the Act. While the appellate authority correctly identified the adjudicating authority's failure to examine Input Tax Credit legality and pass a speaking order, it failed to make further enquiry for a firm decision. The HC set aside both the impugned appellate order and the underlying adjudicating authority's order dated 30th October 2023, remanding the matter for fresh adjudication on merits. The petition was disposed of.
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