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...
HC ruled the seizure of a luxury vehicle and freezing of a company's bank account under PMLA was illegal. No scheduled offences were established, and no substantive link existed between the petitioner's company and the alleged money laundering proceedings. The Enforcement Directorate failed to follow due process under Section 17 of PMLA, including recording proper belief and forwarding necessary documentation to the Adjudicating Authority. The court found the actions unauthorized, emphasizing that familial connections do not automatically implicate corporate liability. While the current seizure and freezing were deemed unlawful, the court noted that future investigations could potentially pursue legal remedies if credible evidence emerges. Application allowed, with the vehicle and bank account to be released.
HC ruled the seizure of a luxury vehicle and freezing of a company's bank account under PMLA was illegal. No scheduled offences were established, and no substantive link existed between the petitioner's company and the alleged money laundering proceedings. The Enforcement Directorate failed to follow due process under Section 17 of PMLA, including recording proper belief and forwarding necessary documentation to the Adjudicating Authority. The court found the actions unauthorized, emphasizing that familial connections do not automatically implicate corporate liability. While the current seizure and freezing were deemed unlawful, the court noted that future investigations could potentially pursue legal remedies if credible evidence emerges. Application allowed, with the vehicle and bank account to be released.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
