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October 19, 2026   Notes GST
GST portal service requires statutory validity and meaningful access before ex parte demand proceedings can withstand challenge.
October 19, 2026   Notes Income Tax
TNMM comparability requires symmetrical operating-cost treatment and FAR-based review, while search matrices cannot replace substantiated functional analysis.
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Reasonable belief must precede gold seizure; without recorded objective grounds, the reverse burden for smuggling does not arise.
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Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation entries.
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Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherited estate.
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Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset holdings.
October 19, 2026   Notes Companies Law
Unstayed Tribunal Orders Preserve Corporate Authority Despite Pending Oppression Appeals and Limit Bank Intervention in Account Operations
October 19, 2026   Notes Benami Property
Will-based benami claims remain barred where pleadings assert beneficial ownership and no statutory fiduciary relationship exists.
October 19, 2026   Notes Income Tax
Reassessment validity depends on tangible material, no prior conscious examination, and recorded reasons that alone define jurisdiction.
October 19, 2026   Notifications Customs
All Industry Rates of Duty Drawback for specified tariff items are reduced through Schedule amendments.
October 19, 2026   Notifications Central Excise
Special additional excise duty on petrol and diesel exports is revised, imposing new per-litre rates under the amended schedule.
October 19, 2026   Circulars Customs
Expert panel valuation of gems and jewellery requires independent assessment, voluntary service, and strict misconduct consequences.
October 19, 2026   Case Laws GST
Show-cause notice safeguards require consignees to answer alleged GST discrepancies before tax-evasion determinations are made.
October 19, 2026   Case Laws GST
Proof of principal place of business governs GST registration; missing additional-premises rent agreement cannot justify cancellation.
October 19, 2026   Case Laws GST
Tax-exclusive bills of quantities prevail over general tender tax clauses, supporting GST reimbursement for public works contractors.
October 19, 2026   Case Laws GST
Deferred input tax credit under section 16(5) remains available despite GSTR-2A mismatches when supporting records establish genuine business credit.
October 19, 2026   Case Laws GST
Refund of Excess IGST: Clerical GSTR-3B misreporting cannot justify retention of tax paid twice on zero-rated exports.
October 19, 2026   Case Laws GST
Input tax credit on retail-shop interiors remains available where the GST component is not capitalised in fixed-asset cost.
October 19, 2026   Case Laws GST
Input tax credit claims require transaction-specific proof of goods receipt; restored supplier registration supports entitlement despite bogus-supplier allegations.
October 19, 2026   Case Laws GST
Unaccounted stock found during survey requires tax determination, making direct confiscation and penalty proceedings impermissible.

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Home › Highlights › Money Laundering › 2025 › November, 2025 › This
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Money Laundering

HC examined a criminal revision challenging cognizance and...

Cognizance under Section 44 PMLA upheld for second supplementary complaint; criminal revision dismissed, trial to proceed

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Money Laundering November 27, 2025 Case Laws HC
HC examined a criminal revision challenging cognizance and maintainability of a Second Supplementary Prosecution Complaint under PMLA arising from an alleged money-laundering conspiracy involving shell entities and defrauding public sector banks. HC held that cognizance is taken of the offence, not the offender, and once cognizance was taken on 25.11.2022, subsequent supplementary complaints under Explanation (ii) to Section 44 PMLA flow from the original complaint and do not require fresh cognizance. The SFIO complaint dated 09.09.2022 was held to be fresh material, not stale or a mere re-evaluation, and the ratio in Mariam Fashuddin was distinguished. HC further held that pre-cognizance hearing is limited to jurisdictional and procedural scrutiny, not a mini-trial. Finding no illegality in the Special Court's order, HC dismissed the criminal revision and directed the trial to proceed on merits, uninfluenced by its factual observations.
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