Intermediary service classification fails where overseas admission facilitation is supplied independently, preserving export treatment and small-provi...
Satellite transponder bandwidth is telecommunication, not Business Support Service; foreign non-telegraph providers triggered no service tax liability...
Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge...
PMLA proceedings require a subsisting scheduled offence and proceeds of crime derived from criminal activity relating to that offence. Where the predicate FIR ended through acceptance of a cancellation report and dismissal of the protest petition, continuation of the ECIR and coercive measures based solely on that FIR lacked jurisdiction, subject to possible revival if the predicate investigation is revived. Pre-prosecution PMLA search, seizure, freezing and attachment actions remain in the civil or executive stream and may be challenged through civil writ jurisdiction. The Adjudicating Authority's remedies address consequential measures, not the foundational validity of an ECIR. An addendum cannot revive an ECIR that has lost its predicate basis, particularly where it relies on materially distinct allegations and may constitute a colourable exercise of power.
PMLA proceedings require a subsisting scheduled offence and proceeds of crime derived from criminal activity relating to that offence. Where the predicate FIR ended through acceptance of a cancellation report and dismissal of the protest petition, continuation of the ECIR and coercive measures based solely on that FIR lacked jurisdiction, subject to possible revival if the predicate investigation is revived. Pre-prosecution PMLA search, seizure, freezing and attachment actions remain in the civil or executive stream and may be challenged through civil writ jurisdiction. The Adjudicating Authority's remedies address consequential measures, not the foundational validity of an ECIR. An addendum cannot revive an ECIR that has lost its predicate basis, particularly where it relies on materially distinct allegations and may constitute a colourable exercise of power.
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