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...
Money-laundering liability requires prima facie material showing knowing participation, control, possession, projection or enjoyment of proceeds of crime. Mere facilitation, intermediary coordination or professional association does not establish culpability without evidence of intent and direct involvement. Uncorroborated statements of co-accused recorded under the PMLA, unsupported by independent documentary, electronic or other evidence, cannot alone sustain proceedings. Where no material shows execution of transactions, operation of accounts, participation in the predicate offence, benefit from alleged proceeds, or a prior meeting of minds, continuation of prosecution is oppressive and an abuse of process. Proceedings against the Chartered Accountant and intermediary were quashed.
Money-laundering liability requires prima facie material showing knowing participation, control, possession, projection or enjoyment of proceeds of crime. Mere facilitation, intermediary coordination or professional association does not establish culpability without evidence of intent and direct involvement. Uncorroborated statements of co-accused recorded under the PMLA, unsupported by independent documentary, electronic or other evidence, cannot alone sustain proceedings. Where no material shows execution of transactions, operation of accounts, participation in the predicate offence, benefit from alleged proceeds, or a prior meeting of minds, continuation of prosecution is oppressive and an abuse of process. Proceedings against the Chartered Accountant and intermediary were quashed.
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