Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
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Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Writ petition partly allowed. Order of provisional attachment of petitioner's immovable properties purchased prior to 2014 u/s 5(1) of PML Act set aside as without jurisdiction. Properties acquired before commission of alleged offence cannot be attached as proceeds of crime under PML Act. Though statutory remedies exist against provisional attachment orders, writ petition maintainable if order wholly without jurisdiction. HC observed provisional attachment order cannot be challenged before any authority, but Adjudicating Authority can examine legality only from date of its order, not provisional order date. Hence, if provisional attachment without jurisdiction, writ remedy available.
Writ petition partly allowed. Order of provisional attachment of petitioner's immovable properties purchased prior to 2014 u/s 5(1) of PML Act set aside as without jurisdiction. Properties acquired before commission of alleged offence cannot be attached as proceeds of crime under PML Act. Though statutory remedies exist against provisional attachment orders, writ petition maintainable if order wholly without jurisdiction. HC observed provisional attachment order cannot be challenged before any authority, but Adjudicating Authority can examine legality only from date of its order, not provisional order date. Hence, if provisional attachment without jurisdiction, writ remedy available.
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