Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
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Amounts transferred before the period in which the scheduled crime was committed do not constitute proceeds of crime merely because the underlying transaction later failed. The transfer for proposed purchase of commercial premises preceded the identified diversion of homebuyers' funds and therefore represented a potential civil or commercial claim, not criminal proceeds. Attachment of property of equivalent value is permissible only where proceeds of crime are unavailable and receipt or diversion of those proceeds by the concerned person is established. Enforcement proceedings cannot be used to recover an unrelated pre-crime-period business debt. The provisional attachment was therefore treated as unsustainable, without preventing lawful recovery through civil or other appropriate proceedings.
Amounts transferred before the period in which the scheduled crime was committed do not constitute proceeds of crime merely because the underlying transaction later failed. The transfer for proposed purchase of commercial premises preceded the identified diversion of homebuyers' funds and therefore represented a potential civil or commercial claim, not criminal proceeds. Attachment of property of equivalent value is permissible only where proceeds of crime are unavailable and receipt or diversion of those proceeds by the concerned person is established. Enforcement proceedings cannot be used to recover an unrelated pre-crime-period business debt. The provisional attachment was therefore treated as unsustainable, without preventing lawful recovery through civil or other appropriate proceedings.
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