Composite GST notices across tax periods breach separate limitation requirements, permitting fresh period-compliant proceedings where lawfully availab...
Under the PMLA, a stay of predicate-offence proceedings does not extinguish the underlying offence; unlike quashing, it only temporarily suspends proceedings. An ECIR-based inquiry may therefore continue where the predicate FIR pre-dated the ECIR and remains unquashed. Summons should ordinarily state their purpose, identify information or documents bearing a nexus to the ECIR or PMLA inquiry, and specify consequences of non-compliance; vague or omnibus demands are generally unsustainable. However, lack of full particulars does not automatically invalidate a summons in a complex inquiry if grounds can be justified without compromising the inquiry. Recipients may furnish available material and seek reasonable time for further compliance.
Under the PMLA, a stay of predicate-offence proceedings does not extinguish the underlying offence; unlike quashing, it only temporarily suspends proceedings. An ECIR-based inquiry may therefore continue where the predicate FIR pre-dated the ECIR and remains unquashed. Summons should ordinarily state their purpose, identify information or documents bearing a nexus to the ECIR or PMLA inquiry, and specify consequences of non-compliance; vague or omnibus demands are generally unsustainable. However, lack of full particulars does not automatically invalidate a summons in a complex inquiry if grounds can be justified without compromising the inquiry. Recipients may furnish available material and seek reasonable time for further compliance.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
