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September 25, 2026   Case Laws IBC
Pending arbitration does not bar wilful-defaulter proceedings over alleged unauthorised disposal of secured assets before committee review.
September 25, 2026   Case Laws Central Excise
Ready-to-assemble greenhouse classification favours the specific tariff entry, while limitation extensions cannot revive expired excise demands.
September 24, 2026   Notes Customs
Investigation deposits refunded after failed customs demands fall outside the statutory appellate pre-deposit interest regime and may attract compensatory interest.
September 24, 2026   Notes IBC
Resolution plan finality extinguishes unquantified operational-creditor claims and pending proceedings unless the approved plan expressly preserves them.
September 24, 2026   Notes GST
GST registration cancellation for return default requires a hearing, while full compliance can prevent or conditionally reverse cancellation.
September 24, 2026   Notes Income Tax
Article 8 treaty protection excludes third-party ground handling and engineering income lacking a direct link to international carriage.
September 24, 2026   Notes Income Tax
Scrutiny notice format deviations do not invalidate timely notices that substantively meet statutory requirements without taxpayer prejudice.
September 24, 2026   Notifications Companies Law
NCLAT member tenure extension preserves existing service terms, ending after five years or at the statutory age limit.
September 24, 2026   Notifications Labour laws
Employees' State Insurance coverage expands across Madhya Pradesh districts, triggering contribution liability and corresponding employee benefit entitlement.
September 24, 2026   Notifications IBC
Stakeholder-list modification permits liquidators to update entries on new information, subject to notifying the Adjudicating Authority within prescribed time.
September 24, 2026   Notifications Customs
Anti-dumping duty on Chinese decor paper remains effective, subject to earlier revocation, supersession, or amendment.
September 24, 2026   Case Laws GST
Expired e-way bill alone cannot justify detention where transaction documents are accurate and vehicle breakdown is unrebutted.
September 24, 2026   Case Laws GST
Proper-officer assignments to appointed Central Tax Officers remain valid, while GST demand disputes generally require statutory appellate review.
September 24, 2026   Case Laws GST
Unutilised ITC refunds for SEZ units cannot be denied by limiting applications to supplying vendors alone.
September 24, 2026   Case Laws GST
Interest on loans and advances remains GST-exempt, but State-specific turnover claims require cogent documentary proof.
September 24, 2026   Case Laws GST
GST exemption for written-off housing loan recoveries may be raised at appellate stage, subject to reliable documentary proof.
September 24, 2026   Case Laws GST
Statutory show cause notice under Section 74 is indispensable; GST DRC forms cannot validate suppression-based tax demands.
September 24, 2026   Case Laws GST
GST route deviation alone cannot justify detention or penalties where goods travel with valid documents and no evasion evidence.
September 24, 2026   Case Laws GST
Statutory pre-deposit applies to surviving disputed tax, eliminating further deposit where the existing amount meets the prescribed threshold.
September 24, 2026   Case Laws GST
Fresh e-way bills after expiry risk tax penalties when duplicate invoice details lack credible explanation.

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Home › Highlights › Money Laundering › 2019 › February, 2019 › This
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Money Laundering

Attachment orders under PMLA - Two different enactments, i.e.,...

Attachment Orders: Independent Authority Hierarchies Govern PMLA and IBC Disputes; No Cross-Interference Allowed.

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Money Laundering February 18, 2019 Case Laws Tri
Attachment orders under PMLA - Two different enactments, i.e., the PMLA, 2002 and the I and B Code provide two different hierarchies of functionaries to decide the controversies that arise under the respective enactments. - one authority cannot interfere with the functions of the other authority under a different enactment.
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