Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Bail under the PMLA may be considered more liberally where the accused's alleged role is limited, corroborative material is lacking, and the proviso to the bail threshold is implicated. The note records that a functional association with an organisation, without evidence linking the accused to specific money-laundering acts, or reliance on email identifiers and saved contacts alone, is not enough to refuse bail at the pre-trial stage. It also notes that the alleged funds formed only a small part of the case, their link to a scheduled offence was not prima facie shown, and prolonged incarceration with the trial still at the charge stage weighed against continued detention.
Bail under the PMLA may be considered more liberally where the accused's alleged role is limited, corroborative material is lacking, and the proviso to the bail threshold is implicated. The note records that a functional association with an organisation, without evidence linking the accused to specific money-laundering acts, or reliance on email identifiers and saved contacts alone, is not enough to refuse bail at the pre-trial stage. It also notes that the alleged funds formed only a small part of the case, their link to a scheduled offence was not prima facie shown, and prolonged incarceration with the trial still at the charge stage weighed against continued detention.
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