Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
The AT dismissed the appeal and upheld the impugned provisional attachment order under the PMLA. The Tribunal found that antecedent findings during investigation and a pending prosecution complaint before the Special Court under PMLA preclude collateral quashing; disputed investigative particulars cannot be adjudicated at this interlocutory stage and require trial-level evidence appraisal. The HC's prior refusal to quash related proceedings was noted as persuasive. The Tribunal therefore affirmed continuation of the confederate provisional measures and left all factual and culpability determinations to the trial court, with liberty to the appellants to urge defenses and challenge evidence at the Special Court.
The AT dismissed the appeal and upheld the impugned provisional attachment order under the PMLA. The Tribunal found that antecedent findings during investigation and a pending prosecution complaint before the Special Court under PMLA preclude collateral quashing; disputed investigative particulars cannot be adjudicated at this interlocutory stage and require trial-level evidence appraisal. The HC's prior refusal to quash related proceedings was noted as persuasive. The Tribunal therefore affirmed continuation of the confederate provisional measures and left all factual and culpability determinations to the trial court, with liberty to the appellants to urge defenses and challenge evidence at the Special Court.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
