Mandatory textile export qualifiers distinguish flame-retardant fabrics from other listed fabrics for automated identification under the textiles ince...
Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
PMLA attachment of mortgaged land alleged to be proceeds of crime is not displaced solely by a prior mortgage or SARFAESI enforcement. PMLA and SARFAESI operate in distinct fields, with PMLA prevailing on matters of money laundering and proceeds of crime, while attachment does not itself void the prior charge. A secured creditor seeking release must establish bona fides and adequate due diligence, particularly where its interest arose after or around the underlying criminal activity. The FIR registration date does not determine priority if the criminal activity predated the mortgage. Insufficient evidence of due diligence left the land attached and unavailable for auction, subject to a claim before the Special Court under section 8(8).
PMLA attachment of mortgaged land alleged to be proceeds of crime is not displaced solely by a prior mortgage or SARFAESI enforcement. PMLA and SARFAESI operate in distinct fields, with PMLA prevailing on matters of money laundering and proceeds of crime, while attachment does not itself void the prior charge. A secured creditor seeking release must establish bona fides and adequate due diligence, particularly where its interest arose after or around the underlying criminal activity. The FIR registration date does not determine priority if the criminal activity predated the mortgage. Insufficient evidence of due diligence left the land attached and unavailable for auction, subject to a claim before the Special Court under section 8(8).
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4872 
