Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnis...
AT dismissed the appeal regarding provisional attachment under Benami law. The property in question was already attached by ED under PMLA provisions. While criminal proceedings were initiated, neither the proprietor of RK Emporium nor Respondent 2 faced prosecution under PMLA. The tribunal distinguished between Benami transactions and money laundering, noting their distinct statutory parameters under PBPTA and PMLA. Investigation revealed funds were transferred from Yashawini Exports, controlled by a third party, not by the alleged beneficial owner. This finding contradicted the core premise of the Benami allegation, leading to dismissal of the attachment order.
AT dismissed the appeal regarding provisional attachment under Benami law. The property in question was already attached by ED under PMLA provisions. While criminal proceedings were initiated, neither the proprietor of RK Emporium nor Respondent 2 faced prosecution under PMLA. The tribunal distinguished between Benami transactions and money laundering, noting their distinct statutory parameters under PBPTA and PMLA. Investigation revealed funds were transferred from Yashawini Exports, controlled by a third party, not by the alleged beneficial owner. This finding contradicted the core premise of the Benami allegation, leading to dismissal of the attachment order.
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TaxTMI 
TaxTMI 
of 4918 
