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 refused relief and dismissed the petition, upholding scope for a second show-cause notice where an earlier O-O had confirmed demand based on discrepancies between GSTR-7 and the petitioner's GSTR-1/GSTR-3B for 2018-19. The court applied the twofold test for "same subject matter": whether an authority has already proceeded on an identical liability on the same facts, and whether the demand or relief sought is identical. It held that parallel proceedings by distinct tax administrations are impermissible only when both limbs are satisfied; distinct infractions concerning similar liabilities do not attract the statutory bar. The petitioner was directed to substantiate its case in light of the higher court's guidance; petition disposed.
The HC refused relief and dismissed the petition, upholding scope for a second show-cause notice where an earlier O-O had confirmed demand based on discrepancies between GSTR-7 and the petitioner's GSTR-1/GSTR-3B for 2018-19. The court applied the twofold test for "same subject matter": whether an authority has already proceeded on an identical liability on the same facts, and whether the demand or relief sought is identical. It held that parallel proceedings by distinct tax administrations are impermissible only when both limbs are satisfied; distinct infractions concerning similar liabilities do not attract the statutory bar. The petitioner was directed to substantiate its case in light of the higher court's guidance; petition disposed.
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