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 examined the challenge to a SCN issued u/s 74 of the CGST Act for recovery of tax, interest and penalty, where the petitioner contended absence of allegations of fraud and non-fulfilment of statutory ingredients. HC reiterated that though writ jurisdiction under Art. 226 can be invoked even at the SCN stage, such interference is warranted only when the notice is shown to be null for want of jurisdiction or issued by an incompetent authority. Finding no inherent lack of jurisdiction or incompetence in the issuing authority, HC declined to entertain the petition against the SCN. Petition was disposed of, granting petitioner up to 15 days to file reply, and directing adjudication with due hearing.
HC examined the challenge to a SCN issued u/s 74 of the CGST Act for recovery of tax, interest and penalty, where the petitioner contended absence of allegations of fraud and non-fulfilment of statutory ingredients. HC reiterated that though writ jurisdiction under Art. 226 can be invoked even at the SCN stage, such interference is warranted only when the notice is shown to be null for want of jurisdiction or issued by an incompetent authority. Finding no inherent lack of jurisdiction or incompetence in the issuing authority, HC declined to entertain the petition against the SCN. Petition was disposed of, granting petitioner up to 15 days to file reply, and directing adjudication with due hearing.
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