Equivalent value attachment under money laundering law upheld where received funds were treated as proceeds of crime and prior-acquired property could...
Fraudulent use of an individual's identity to obtain GST registration can undermine adjudication when the affected person has previously alerted the GST authorities and received no effective response. Where notices issued in the firm's name do not reach that person, an order-in-original passed without his participation raises a serious opportunity-of-hearing concern. The described decision records that the order was quashed and the proceedings remanded for fresh adjudication after hearing the petitioner. Any adverse fresh order was directed not to be implemented for three weeks, allowing the petitioner to pursue an appropriate remedy.
Fraudulent use of an individual's identity to obtain GST registration can undermine adjudication when the affected person has previously alerted the GST authorities and received no effective response. Where notices issued in the firm's name do not reach that person, an order-in-original passed without his participation raises a serious opportunity-of-hearing concern. The described decision records that the order was quashed and the proceedings remanded for fresh adjudication after hearing the petitioner. Any adverse fresh order was directed not to be implemented for three weeks, allowing the petitioner to pursue an appropriate remedy.
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