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    Import tax credit cannot be denied solely for portal integration failures when taxpayers have documented payment of IGST.
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Money Laundering

Section 26 of the Prevention of Money Laundering Act, 2002...

Direct appeals against provisional attachment under money laundering law fall outside appellate jurisdiction, which covers adjudicating authority orders.

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Money Laundering November 5, 2026 Case Laws AT
Section 26 of the Prevention of Money Laundering Act, 2002 permits appeals against orders of the Adjudicating Authority, not direct appeals against provisional attachment orders. Provisional attachments are subject to adjudication under Sections 5 and 8. A direction to treat a writ petition as an appeal requires consideration according to law and does not remove statutory limits on appellate jurisdiction. A tribunal cannot exercise powers contrary to a statutory provision that has not been struck down.

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Acts Income Tax