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 HC held that the existence of an alternate statutory remedy does not render a writ petition under Article 226 non-maintainable, affirming the Court's discretion to entertain such petitions. The ED's jurisdiction to investigate under PMLA is contingent upon the presence of a predicate offence and identifiable proceeds of crime. The Court found that the ED lacked jurisdiction to attach fixed deposits as proceeds of crime since no new material linked the deposits to money laundering, and the investigation had spanned over a decade without such evidence. Further, under Section 66(2) PMLA, the ED cannot investigate offences beyond its remit without referral to the appropriate agency. Consequently, the impugned attachment order was quashed for jurisdictional error, and the petition was allowed.
The HC held that the existence of an alternate statutory remedy does not render a writ petition under Article 226 non-maintainable, affirming the Court's discretion to entertain such petitions. The ED's jurisdiction to investigate under PMLA is contingent upon the presence of a predicate offence and identifiable proceeds of crime. The Court found that the ED lacked jurisdiction to attach fixed deposits as proceeds of crime since no new material linked the deposits to money laundering, and the investigation had spanned over a decade without such evidence. Further, under Section 66(2) PMLA, the ED cannot investigate offences beyond its remit without referral to the appropriate agency. Consequently, the impugned attachment order was quashed for jurisdictional error, and the petition was allowed.
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TaxTMI 
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