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...
Petition challenged the validity of government notifications and an order under section 73 of the CGST Act; Court held the principal issue was availability of an alternate remedy and directed relegation to statutory appeal against the order dated 26 June 2024, permitting all substantive grounds to be raised on merits - outcome: petition dismissed and appellants relegated to appeal. The Court further held that if the appeal succeeds, challenge to the notifications will be unnecessary, but if the appeal fails, liberty to challenge the notifications is preserved. - HC
Petition challenged the validity of government notifications and an order under section 73 of the CGST Act; Court held the principal issue was availability of an alternate remedy and directed relegation to statutory appeal against the order dated 26 June 2024, permitting all substantive grounds to be raised on merits - outcome: petition dismissed and appellants relegated to appeal. The Court further held that if the appeal succeeds, challenge to the notifications will be unnecessary, but if the appeal fails, liberty to challenge the notifications is preserved. - HC
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