Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
HC analyzed the arrest of an individual under the Prevention of Money Laundering Act, focusing on the legality of arrest and 'reasons to believe' standard. The Court found the arrest valid, noting the Enforcement Directorate's documented reasons demonstrating the petitioner's involvement in generating proceeds of crime through false scholarship claims totaling approximately 18.29 crores. The Court held that the arresting authority properly recorded satisfaction of the petitioner's potential guilt, and the arrest complied with Section 19(1) of the PMLA. The territorial jurisdiction of the remanding magistrate was also deemed appropriate. Consequently, the petition challenging the arrest was dismissed, upholding the legality of the enforcement action.
HC analyzed the arrest of an individual under the Prevention of Money Laundering Act, focusing on the legality of arrest and 'reasons to believe' standard. The Court found the arrest valid, noting the Enforcement Directorate's documented reasons demonstrating the petitioner's involvement in generating proceeds of crime through false scholarship claims totaling approximately 18.29 crores. The Court held that the arresting authority properly recorded satisfaction of the petitioner's potential guilt, and the arrest complied with Section 19(1) of the PMLA. The territorial jurisdiction of the remanding magistrate was also deemed appropriate. Consequently, the petition challenging the arrest was dismissed, upholding the legality of the enforcement action.
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