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...
The AT affirmed the Provisional Attachment Order (PAO) in a money laundering case involving illegal wildlife trade and ivory trafficking. The tribunal held that properties acquired prior to the criminal offense can be attached when proceeds of crime are unavailable or partially traceable. In this instance, the appellant's involvement was established through ivory recovery, statements under Section 50 of PMLA, 2002, and prima facie evidence of criminal proceeds exceeding Rs. 120 lakhs. The tribunal concluded that the appellant was guilty under Section 3 of PMLA, 2002, and confirmed the attachment of equivalent property value. The appeal was consequently dismissed.
The AT affirmed the Provisional Attachment Order (PAO) in a money laundering case involving illegal wildlife trade and ivory trafficking. The tribunal held that properties acquired prior to the criminal offense can be attached when proceeds of crime are unavailable or partially traceable. In this instance, the appellant's involvement was established through ivory recovery, statements under Section 50 of PMLA, 2002, and prima facie evidence of criminal proceeds exceeding Rs. 120 lakhs. The tribunal concluded that the appellant was guilty under Section 3 of PMLA, 2002, and confirmed the attachment of equivalent property value. The appeal was consequently dismissed.
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TaxTMI 
TaxTMI 
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