Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained ...
Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
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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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