Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
HC held that the Appellate Tribunal had erroneously set aside the adjudication order by treating absence of a "prosecution complaint" against Respondent A as decisive, although such a contention was never raised and a supplementary complaint had in fact been filed. HC clarified that, under s.17 PMLA, a valid search and seizure does not require that the premises belong to a person already arraigned as an accused; it is sufficient that the authorised officer has "reason to believe" that proceeds of crime or related records are located there, and that the statutory preconditions are met. Finding that these conditions were satisfied and that the Tribunal misdirected itself in law, HC set aside the impugned order dated 21.05.2019 and remanded the appeal to the Appellate Tribunal for fresh adjudication after hearing both sides.
HC held that the Appellate Tribunal had erroneously set aside the adjudication order by treating absence of a "prosecution complaint" against Respondent A as decisive, although such a contention was never raised and a supplementary complaint had in fact been filed. HC clarified that, under s.17 PMLA, a valid search and seizure does not require that the premises belong to a person already arraigned as an accused; it is sufficient that the authorised officer has "reason to believe" that proceeds of crime or related records are located there, and that the statutory preconditions are met. Finding that these conditions were satisfied and that the Tribunal misdirected itself in law, HC set aside the impugned order dated 21.05.2019 and remanded the appeal to the Appellate Tribunal for fresh adjudication after hearing both sides.
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