Money trail and burden of proof under PMLA upheld retention and freezing of movable properties
Equivalent value attachment under money laundering law upheld where received funds were treated as proceeds of crime and prior-acquired property could...
Proceeds of crime attachment upheld where investigation showed a wider crime period and unexplained funds linked properties to illicit activity.
Layering through group companies under PMLA can justify attachment when money trail and burden of proof remain unexplained.
Advertising service valuation: wall rent included, printed flex material excluded, and extended limitation rejected for lack of suppression.
Reverse charge demands on imported know-how and composite engineering work fail where intellectual property and advisory services are not established.
Exemption for renting religious precincts, cum-tax valuation, and limitation on suppression-based penalty in service tax disputes.
Service tax demands fail on receipt basis, reverse charge, true classification, CENVAT credit, and limitation grounds.
Prior Magistrate approval is required for further investigation, and a civil business dispute cannot be converted into criminal prosecution.
Section 141 vicarious liability needs specific factual averments; prosecution continued for linked office bearers, not for status-only allegations.
Insolvency Code amendment provisions brought into force from 26 May 2026, with a specific exception for one sub-clause.
GST refund processing function expands to Additional/Joint Commissioner role for marking shipping bills in ICES.
Auto-trans-shipment for SEZ-bound cargo enabled in ICES, replacing manual approval with system-generated transshipment documents.
SEZ and warehouse movement procedures updated for automated filing, ledger debit, bond handling, and out-of-charge processing.
Non-food grade Bill of Entry declarations clarified for Single Window filing and RMS handling of refund-linked revisions.
SEZ-to-DTA concessional duty relief enabled through certificate-based filing, CERT ledger credit, and mandatory compliance declarations.
Automated goods registration in ICES now replaces web-based import registration for specified importers and delivery arrangements.
Confiscation proceedings require prior tax determination; show cause notice issued without it was held without jurisdiction.
Mandatory arrest documentation and grounds of arrest requirements under GST law must be strictly complied with, or remand fails.
Statutory maximum penalty under GST cannot be doubled across CGST and SGST for the same contravention.
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