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, applying the binding three-Judge precedent, held that prosecution under Section 3 of the 2002 Act is contingent on the existence of a registered or pending scheduled-offence; a final discharge or quashing of the predicate offence precludes maintainability of a money-laundering prosecution. The Petitioners, having been finally discharged by the trial court from the predicate offence by order dated 31 July 2021, cannot be prosecuted under the 2002 Act in respect of the same property. Consequently, the ECIR and the ensuing charge-sheet filed against the Petitioners by the respondent are quashed and set aside. The petition is allowed and proceedings under the 2002 Act against the Petitioners are dismissed.
The HC, applying the binding three-Judge precedent, held that prosecution under Section 3 of the 2002 Act is contingent on the existence of a registered or pending scheduled-offence; a final discharge or quashing of the predicate offence precludes maintainability of a money-laundering prosecution. The Petitioners, having been finally discharged by the trial court from the predicate offence by order dated 31 July 2021, cannot be prosecuted under the 2002 Act in respect of the same property. Consequently, the ECIR and the ensuing charge-sheet filed against the Petitioners by the respondent are quashed and set aside. The petition is allowed and proceedings under the 2002 Act against the Petitioners are dismissed.
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TaxTMI 
TaxTMI 
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