Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
PMLA provisional attachment challenges should ordinarily proceed through the statutory adjudicatory framework: the Adjudicating Authority examines the attachment after hearing the affected person, followed by appeals to the Appellate Tribunal and High Court. Availability of an alternative remedy does not bar writ jurisdiction, but a writ petition will generally not be entertained where that remedy is efficacious and no exceptional circumstance, such as patent lack of jurisdiction, breach of natural justice or statutory violation, is shown. Objections on proceeds of crime, jurisdiction and attachment validity may be raised before the statutory forum. The writ petition was dismissed as not maintainable, with liberty to pursue PMLA remedies.
PMLA provisional attachment challenges should ordinarily proceed through the statutory adjudicatory framework: the Adjudicating Authority examines the attachment after hearing the affected person, followed by appeals to the Appellate Tribunal and High Court. Availability of an alternative remedy does not bar writ jurisdiction, but a writ petition will generally not be entertained where that remedy is efficacious and no exceptional circumstance, such as patent lack of jurisdiction, breach of natural justice or statutory violation, is shown. Objections on proceeds of crime, jurisdiction and attachment validity may be raised before the statutory forum. The writ petition was dismissed as not maintainable, with liberty to pursue PMLA remedies.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4823 
Join Channel 
