Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Insolvency moratorium does not shield company officers from cheque dishonour prosecution for liability arising before corporate insolvency proceedings...
Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
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Seeking release of petitioner - Right to Sleep - The High Court found that the petitioner was not detained when he entered the Enforcement Directorate (ED) office under Section 50 summons of the PMLA. The arrest was deemed legal as per Section 19 of the PMLA, and the petitioner was produced before the Special Court within 24 hours. - While acknowledging the importance of the right to sleep, the Court noted that the petitioner's statement was recorded voluntarily, albeit at an inconvenient hour. The Court deprecated the practice of recording statements post-midnight and directed the ED to issue guidelines for the timing of statement recordings under Section 50 of the PMLA.
Seeking release of petitioner - Right to Sleep - The High Court found that the petitioner was not detained when he entered the Enforcement Directorate (ED) office under Section 50 summons of the PMLA. The arrest was deemed legal as per Section 19 of the PMLA, and the petitioner was produced before the Special Court within 24 hours. - While acknowledging the importance of the right to sleep, the Court noted that the petitioner's statement was recorded voluntarily, albeit at an inconvenient hour. The Court deprecated the practice of recording statements post-midnight and directed the ED to issue guidelines for the timing of statement recordings under Section 50 of the PMLA.
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