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October 1, 2026   Circulars SEBI
Debenture trustee oversight: consolidated rules mandate independent security diligence, continuous covenant monitoring, default action, and investor grievance controls.
October 1, 2026   Circulars Customs
Customs-controlled cargo movement now includes GDL, subject to EXIM prioritisation, segregation, verification, reconciliation and enforcement safeguards.
October 1, 2026   Case Laws GST
Prior communication of CGST arrest authorisation is required; summonses cannot replace a distinct pre-arrest notice.
October 1, 2026   Case Laws GST
GST search seizure powers exclude cash and securities absent a statutory nexus, requiring return or refund of unlawfully seized funds.
October 1, 2026   Case Laws GST
Inverted duty refunds remain available where higher-taxed packing materials create accumulated ITC, despite restrictive administrative circulars.
October 1, 2026   Case Laws GST
Misdescription of goods in transit records supports section 129 tax and penalty; post-interception documents cannot cure the breach.
October 1, 2026   Case Laws GST
Pre-movement e-way bill compliance makes post-interception documents ineffective, supporting detention and penalty for undocumented goods in transit.
October 1, 2026   Case Laws GST
E-invoice procedural lapse alone cannot sustain detention penalty where transport records establish a genuine taxable supply without tax evasion.
October 1, 2026   Case Laws Customs
Tariff classification of oversized kitchen exhaust hoods places integral-fan units in the residual entry rather than fans.
October 1, 2026   Case Laws Customs
Defence end-use customs exemption covers missile-warning components, but each import requires prescribed certification and customs verification.
October 1, 2026   Case Laws GST
Fraud-based GST recovery requires show cause notices to state foundational facts, not merely recite statutory grounds.
October 1, 2026   Case Laws GST
GST cross-empowerment remains effective without conditional notification, while duplicate proceedings require established safeguards against overlapping inquiries.
October 1, 2026   Case Laws GST
Expiry of seizure period requires release of seized mobile phones and debit cards where no extension order exists.
October 1, 2026   Case Laws GST
Cash seizure under GST search powers was impermissible, requiring interest on refunded cash and release of retained devices.
October 1, 2026   Case Laws GST
Electronic Cash Ledger balances do not discharge GST liabilities until debit, sustaining delayed-payment interest and recovery.
October 1, 2026   Case Laws GST
Doctrine of merger preserves writ review after time-barred GST registration appeal and enables conditional registration restoration.
October 1, 2026   Case Laws GST
Input tax credit requires supplier tax payment; insolvency proceedings do not remove the recipient's statutory condition.
October 1, 2026   Case Laws GST
Retrospective input tax credit relief protects timely GSTR-3B claims from limitation-based denial and consequential liabilities.
October 1, 2026   Case Laws GST
Blocked Input Tax Credit Requires Specific Exclusions, While Interest Applies Only to Credit Actually Utilised
October 1, 2026   Case Laws GST
E-way bill vehicle-number mismatch raises competing views on tax-evasion intent and penalty where commercial records identify the correct vehicle.

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

Provisional attachment order u/s 5 of PMLA Act challenged. Court...

Attachment Order Under PMLA Upheld; Possession Restored to Respondent Pending Appeals.

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Money Laundering August 28, 2024 Case Laws HC
Provisional attachment order u/s 5 of PMLA Act challenged. Court held no third-party rights can be created over attached properties. Direction to restore possession to respondent upheld, subject to attachment order. Appellant's contention regarding notice period adherence to be decided by Appellate Tribunal. Possession of seven properties to remain with respondent, subject to attachment order. Appeal disposed of.
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Acts Income Tax
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