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 set aside the respondent's assessment order dated 06.02.2025 for violating principles of natural justice. Although the show cause notice was uploaded on the GST Portal, the petitioner claimed non-awareness and lack of personal hearing opportunity. The Court held that while portal service is sufficient, the officer should have explored alternative service modes under Section 169 of the GST Act when no response was received, rather than merely fulfilling empty formalities. The matter was remanded for fresh consideration conditioned upon petitioner paying 25% of disputed tax amount within four weeks. The order's setting aside takes effect from payment date. Petition disposed through remand.
The HC set aside the respondent's assessment order dated 06.02.2025 for violating principles of natural justice. Although the show cause notice was uploaded on the GST Portal, the petitioner claimed non-awareness and lack of personal hearing opportunity. The Court held that while portal service is sufficient, the officer should have explored alternative service modes under Section 169 of the GST Act when no response was received, rather than merely fulfilling empty formalities. The matter was remanded for fresh consideration conditioned upon petitioner paying 25% of disputed tax amount within four weeks. The order's setting aside takes effect from payment date. Petition disposed through remand.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
