Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Under the PMLA, initiation of proceedings depends on the Authorized Officer's written reasons to believe, formed on material in possession, and a predicate offence alone does not compel ECIR registration or enforcement action. Internal departmental circulars cannot override or add to the statutory conditions, and mandamus will not lie to direct a discretionary, quasi-judicial decision reserved to the Enforcement Directorate. The court also declined to issue adverse directions where persons alleged to be involved in the fraud were not impleaded. The writ petition was dismissed, leaving the Directorate to decide independently on the available material.
Under the PMLA, initiation of proceedings depends on the Authorized Officer's written reasons to believe, formed on material in possession, and a predicate offence alone does not compel ECIR registration or enforcement action. Internal departmental circulars cannot override or add to the statutory conditions, and mandamus will not lie to direct a discretionary, quasi-judicial decision reserved to the Enforcement Directorate. The court also declined to issue adverse directions where persons alleged to be involved in the fraud were not impleaded. The writ petition was dismissed, leaving the Directorate to decide independently on the available material.
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