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 challenge and disposed of the petition, holding that writ jurisdiction is inappropriate where multiple impugned adjudication orders involve numerous noticees and differing factual matrices requiring detailed factual inquiry. The HC held that the proper officer cannot be fixed based solely on the Petitioner's position and that the Petitioner's contentions may be ventilated in statutory appeals under Section 107 of the CGST Act. The Petitioner was granted leave to file six separate appeals against the impugned orders, subject to a pre-deposit requirement limited to the order dated 28 January 2025 (total demand Rs. 15,90,84,564; tax Rs. 7,95,42,282). Appeals and pre-deposit to be filed by 30 September 2025.
HC dismissed the writ challenge and disposed of the petition, holding that writ jurisdiction is inappropriate where multiple impugned adjudication orders involve numerous noticees and differing factual matrices requiring detailed factual inquiry. The HC held that the proper officer cannot be fixed based solely on the Petitioner's position and that the Petitioner's contentions may be ventilated in statutory appeals under Section 107 of the CGST Act. The Petitioner was granted leave to file six separate appeals against the impugned orders, subject to a pre-deposit requirement limited to the order dated 28 January 2025 (total demand Rs. 15,90,84,564; tax Rs. 7,95,42,282). Appeals and pre-deposit to be filed by 30 September 2025.
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