Section 153C requires person-specific search authority and year-specific incriminating material for unabated assessments while preventing unsupported ...
Equivalent-value attachment can reach pre-existing assets, but jointly owned property remains protected beyond the accused's attributable proceeds of ...
Pre-registration physical verification becomes mandatory to prevent non-existent business registrations and support timely GST registration processing...
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Provisional attachment of mortgaged property requires a likelihood that the person concerned will deal with or alienate it so as to frustrate confiscation proceedings. A pre-existing interim restraint against creating third-party rights, followed by admission of proceedings before the NCLT, negated that apprehension. The order confirming the provisional attachment was set aside, while the property remained subject to the final outcome of the NCLT proceedings.
Provisional attachment of mortgaged property requires a likelihood that the person concerned will deal with or alienate it so as to frustrate confiscation proceedings. A pre-existing interim restraint against creating third-party rights, followed by admission of proceedings before the NCLT, negated that apprehension. The order confirming the provisional attachment was set aside, while the property remained subject to the final outcome of the NCLT proceedings.
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