Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Respondents initiated action under Prevention of Money Laundering Act (PMLA) based on alleged illegal sand mining generating proceeds of crime, without specifying scheduled offence investigated by other agency or determining actual proceeds. Court held respondents cannot assume jurisdiction under PMLA and attach properties in absence of registered case for scheduled offence resulting in proceeds of crime dealt with by petitioners. Mere suspicion of illegal money generation from illegal mining is insufficient. Provisional Attachment Orders quashed as respondents lacked jurisdiction to initiate PMLA action.
Respondents initiated action under Prevention of Money Laundering Act (PMLA) based on alleged illegal sand mining generating proceeds of crime, without specifying scheduled offence investigated by other agency or determining actual proceeds. Court held respondents cannot assume jurisdiction under PMLA and attach properties in absence of registered case for scheduled offence resulting in proceeds of crime dealt with by petitioners. Mere suspicion of illegal money generation from illegal mining is insufficient. Provisional Attachment Orders quashed as respondents lacked jurisdiction to initiate PMLA action.
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