Proceeds of crime require a proven scheduled-offence nexus; prolonged pre-trial detention may justify regular bail under PMLA.

Money-laundering prosecution focuses on scheduled offences and proceeds of crime, while discharge requires only a prima facie case.

Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...

Equivalent-value property attachment extends to pre-existing assets when alleged crime proceeds cannot be traced or recovered.

Despatch money under FOB export contracts is a contractual incentive, not taxable consideration for port services without a service nexus.

Stamp duty on mining leases may rest on anticipated royalty where extraction value is indeterminate at execution.

Contractual GST reimbursement arbitration remains valid, but unsupported tax calculations may be severed and remitted for fresh determination.

Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings...

Securities transmission framework introduces QTP, streamlined succession documents, standardised forms and time-bound processing for uncontested death...

Centralised GST taxpayer administration is under review for entities sharing a PAN across multiple Central Tax GST registrations.

GST registration restoration after return defaults requires revocation application, pending return filing, statutory-dues compliance and authority ver...

Valid GST adjudication requires notice to an existing person; proceedings against a deceased proprietor are non est.

Pre-trial detention in GST prosecutions requires exceptional justification where investigation is complete and trial is delayed.

Effective GST notice communication requires proper portal upload and a meaningful hearing before ex parte adjudication can stand.

Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...

Proceedings against an amalgamated company are invalid when initiated after its dissolution; successor companies retain standing to challenge them.

Effective hearing in GST adjudication requires a merits reply and consideration of procedural requests before final determination.

Reasoned tax notices and access to defence documents are essential; defective input tax credit proceedings require fresh adjudication.

Works contract transition to GST: prior tax components deducted from contract value did not establish double taxation.

Judicial allowances treated as non-income receipts receive interim protection despite restrictions under the optional new tax regime.