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 upheld the provisional attachment order under PMLA, finding the appellant failed to disclose the source of funds for property acquisition valued at Rs. 24 lakhs. The tribunal determined the property was purchased through fraudulent means, with significant undervaluation and suspicious financial transactions. The appellant, despite being a legal professional, could not substantiate the legitimate origin of funds. The court rejected arguments about property valuation and confirmed the attachment, emphasizing the obligation to demonstrate transparent fund sources. Consequently, the appeal was dismissed, maintaining the original attachment order as proceeds of crime under section 8(1) of the PMLA.
AT upheld the provisional attachment order under PMLA, finding the appellant failed to disclose the source of funds for property acquisition valued at Rs. 24 lakhs. The tribunal determined the property was purchased through fraudulent means, with significant undervaluation and suspicious financial transactions. The appellant, despite being a legal professional, could not substantiate the legitimate origin of funds. The court rejected arguments about property valuation and confirmed the attachment, emphasizing the obligation to demonstrate transparent fund sources. Consequently, the appeal was dismissed, maintaining the original attachment order as proceeds of crime under section 8(1) of the PMLA.
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