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    August 28, 2026   Case Laws Income Tax
    Leave encashment exemption: beneficial enhanced ceiling applies retrospectively to earlier assessment years, removing related taxable additions.
    August 28, 2026   Case Laws Income Tax
    Jurisdictional notice defect allows collateral challenge to assessment and nullifies consequential penalty proceedings despite assessment finality.
    August 28, 2026   Case Laws Customs
    Delayed pronouncement of reserved judgments prompted release of an indirect-tax writ petition, while interim status quo continued temporarily.
    August 28, 2026   Case Laws Customs
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    August 28, 2026   Case Laws Money Laundering
    Substitution of attached proceeds with a bank guarantee cannot secure release where PMLA confiscation objectives would be defeated.
    August 28, 2026   Case Laws Money Laundering
    PMLA attachment requires surviving scheduled offences and cannot be confirmed through a later, unrecorded FIR
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    August 28, 2026   Case Laws Central Excise
    Annual production capacity determinations excluding stenter galleries support refunds for unconstitutional excise levies without an unjust-enrichment ...
    August 28, 2026   Case Laws Central Excise
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    August 28, 2026   Case Laws Indian Laws
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    August 27, 2026   Notifications Indian Laws
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    August 27, 2026   Circulars SEBI
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    August 27, 2026   Circulars SEBI
    IT Resilience Index requires market infrastructure institutions to automate resilience scoring, early warnings, and continuous service-delivery monito...
    August 27, 2026   Circulars Customs
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    Show-cause notice limits penalty liability: imposing a handler's proposed penalty on the petitioner required fresh adjudication.
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August 28, 2026   Case Laws Income Tax
Leave encashment exemption: beneficial enhanced ceiling applies retrospectively to earlier assessment years, removing related taxable additions.
August 28, 2026   Case Laws Income Tax
Jurisdictional notice defect allows collateral challenge to assessment and nullifies consequential penalty proceedings despite assessment finality.
August 28, 2026   Case Laws Customs
Delayed pronouncement of reserved judgments prompted release of an indirect-tax writ petition, while interim status quo continued temporarily.
August 28, 2026   Case Laws Customs
Customs Broker licence revocation requires serious regulatory breach; procedural lapses warrant penalties but not loss of licence.
August 28, 2026   Case Laws Customs
Voluntary Section 108 statements and original electronic invoices supported customs-value rejection for under-invoiced imported food products.
August 28, 2026   Case Laws Companies Law
Subsisting judicial orders require immediate company restoration despite a proposed review, subject to any later review direction.
August 28, 2026   Case Laws IBC
Service of notice and contractual debt acknowledgment preserved insolvency admission against a corporate guarantor despite limitation and natural justice objections.
August 28, 2026   Case Laws Money Laundering
Substitution of attached proceeds with a bank guarantee cannot secure release where PMLA confiscation objectives would be defeated.
August 28, 2026   Case Laws Money Laundering
PMLA attachment requires surviving scheduled offences and cannot be confirmed through a later, unrecorded FIR
August 28, 2026   Case Laws Service Tax
Reverse charge requires a service provider-recipient relationship; foreign bank deductions and regulatory dossier preparation escaped service tax.
August 28, 2026   Case Laws Service Tax
Original works exemption excludes standalone boulder transportation, leaving subcontracted railway-project transport services subject to service tax liability.
August 28, 2026   Case Laws Central Excise
Annual production capacity determinations excluding stenter galleries support refunds for unconstitutional excise levies without an unjust-enrichment bar.
August 28, 2026   Case Laws Central Excise
Recovery of suo motu excise credit as erroneous refund is time-barred after the applicable limitation period expires.
August 28, 2026   Case Laws Indian Laws
Vicarious liability for cheque dishonour requires specific allegations of responsibility and cheque signatory; generic director allegations cannot sustain prosecution.
August 27, 2026   Notifications Indian Laws
Tribunals Reforms Act provisions become fully operational, activating the statutory framework for tribunal-related reforms from the notified date.
August 27, 2026   Circulars SEBI
Cyber incident reporting adopts the FIRE format, requiring regulated entities to submit structured lifecycle updates through the reporting portal.
August 27, 2026   Circulars SEBI
IT Resilience Index requires market infrastructure institutions to automate resilience scoring, early warnings, and continuous service-delivery monitoring.
August 27, 2026   Circulars Customs
Customs cargo custodianship covers imported and export goods at the container freight station until statutory clearance or export.
August 27, 2026   Circulars Customs
Customs Area designation permits specified container freight station premises to handle import and export cargo under prescribed customs procedures.
August 27, 2026   Case Laws GST
Show-cause notice limits penalty liability: imposing a handler's proposed penalty on the petitioner required fresh adjudication.

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Home › Highlights › Money Laundering › 2024 › July, 2024 › This
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Money Laundering

Respondents initiated action under Prevention of Money...

Illegal sand mining suspicion alone can't trigger PMLA attachment. Scheduled offence case & proceeds determination mandatory.

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Money Laundering July 20, 2024 Case Laws HC
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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Acts Income Tax
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