Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
The Tribunal discussed PMLA attachment where the money trail showed circulation of funds through group companies, paper entities and restructuring arrangements, and held that such routing could constitute layering and proceeds of crime. It rejected explanations based on surplus funds, security deposits, home loans or corporate debt restructuring when unsupported by records, and noted that the burden to disprove taint lay on the claimant. It also accepted equivalent value attachment where diverted funds were no longer available and sustained provisional attachment of properties, subject to the final outcome of trial.
The Tribunal discussed PMLA attachment where the money trail showed circulation of funds through group companies, paper entities and restructuring arrangements, and held that such routing could constitute layering and proceeds of crime. It rejected explanations based on surplus funds, security deposits, home loans or corporate debt restructuring when unsupported by records, and noted that the burden to disprove taint lay on the claimant. It also accepted equivalent value attachment where diverted funds were no longer available and sustained provisional attachment of properties, subject to the final outcome of trial.
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