Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
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Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
AT ruled that the attachment of property under Section 5 of PMLA is illegal and unsustainable. The Enforcement Directorate failed to follow mandatory procedural requirements for property retention, specifically under Sections 17(4) and 20. The statutory conditions for attachment were not met, as the property was already in ED's custody, thereby negating the legal prerequisites of possession by a person and potential risk of concealment or transfer. Consequently, the impugned order was set aside and the appeal was allowed, effectively invalidating the property attachment.
AT ruled that the attachment of property under Section 5 of PMLA is illegal and unsustainable. The Enforcement Directorate failed to follow mandatory procedural requirements for property retention, specifically under Sections 17(4) and 20. The statutory conditions for attachment were not met, as the property was already in ED's custody, thereby negating the legal prerequisites of possession by a person and potential risk of concealment or transfer. Consequently, the impugned order was set aside and the appeal was allowed, effectively invalidating the property attachment.
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