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...
Cancellation of GST registration was set aside because the impugned cancellation and revocation orders were non-speaking, did not record reasons, and were passed without an effective opportunity of hearing. The Court treated the defects as vitiating the decision-making process and held that fresh consideration was required by the original authority. The matter was remanded for issuance of a fresh show-cause notice, grant of personal hearing, and passage of a reasoned order. The consequential notice based on the cancellation was also quashed, and the registration would stand restored if no fresh notice was issued within the time stipulated by the Court.
Cancellation of GST registration was set aside because the impugned cancellation and revocation orders were non-speaking, did not record reasons, and were passed without an effective opportunity of hearing. The Court treated the defects as vitiating the decision-making process and held that fresh consideration was required by the original authority. The matter was remanded for issuance of a fresh show-cause notice, grant of personal hearing, and passage of a reasoned order. The consequential notice based on the cancellation was also quashed, and the registration would stand restored if no fresh notice was issued within the time stipulated by the Court.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4784
Join Channel
TaxTMI 
