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 held that provisional attachment under PMLA is valid despite multiple challenges. The property can be attached even though the appellant was not charged with predicate offences, and the purchase occurred after the alleged crime period. The tribunal rejected the appellant's claim of funds originating from her daughter, finding insufficient documentary evidence to prove legitimate source. The attachment was upheld based on the continuing nature of money laundering offences, emphasizing that proceeds of crime can be seized when discovered, irrespective of the original transaction timeline. Appeal dismissed in favor of ED.
AT held that provisional attachment under PMLA is valid despite multiple challenges. The property can be attached even though the appellant was not charged with predicate offences, and the purchase occurred after the alleged crime period. The tribunal rejected the appellant's claim of funds originating from her daughter, finding insufficient documentary evidence to prove legitimate source. The attachment was upheld based on the continuing nature of money laundering offences, emphasizing that proceeds of crime can be seized when discovered, irrespective of the original transaction timeline. Appeal dismissed in favor of ED.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
