Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Proceeds of crime and legality of petitioner's arrest under PMLA for alleged illegal mining were examined. Grounds of arrest and reasons to believe were based solely on purported illegal mining by fabricating e-rawana bills. In first eight FIRs, petitioner was not an accused. In ninth FIR too, petitioner was not named, but ED tried implicating him as Director of DSPL, which records showed he ceased being from 07.11.2013. ED failed to substantiate petitioner's involvement as Director, Promoter or shareholder of the alleged GM Co. No material showed petitioner directly or indirectly indulged in any process connected with proceeds of crime or projected untainted proceeds. No grounds for arrest under PMLA were made out against petitioner for money laundering offence. Petitioner not being involved in any illegal activity attracting PMLA offence, petition was allowed for his release if not required in any other case.
Proceeds of crime and legality of petitioner's arrest under PMLA for alleged illegal mining were examined. Grounds of arrest and reasons to believe were based solely on purported illegal mining by fabricating e-rawana bills. In first eight FIRs, petitioner was not an accused. In ninth FIR too, petitioner was not named, but ED tried implicating him as Director of DSPL, which records showed he ceased being from 07.11.2013. ED failed to substantiate petitioner's involvement as Director, Promoter or shareholder of the alleged GM Co. No material showed petitioner directly or indirectly indulged in any process connected with proceeds of crime or projected untainted proceeds. No grounds for arrest under PMLA were made out against petitioner for money laundering offence. Petitioner not being involved in any illegal activity attracting PMLA offence, petition was allowed for his release if not required in any other case.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
