Benami transaction and beneficial ownership: documentary and circumstantial evidence show payors were true beneficiaries, resulting in PBPTA consequen...
Denial of Preferential Treatment under SAFTA overturned where unchallenged Country of Origin certificate warranted exemption under Notification benefi...
Continuing offence of money-laundering: discharge set aside and proceedings reinstated where laundering continued after inclusion of predicate offence...
Petition held to raise a dominant issue of breach of principles of natural justice where attachment of the petitioner's bank occurred without affording adequate opportunity to reply; court adopted a justice-oriented approach, finding the petitioner's failure to respond attributable to bona fide reasons and unavoidable circumstances, and directed reconsideration from the stage of filing a reply to the show-cause notice. Consequence: adjudication order under Section 73(9) KGST Act, 2017 and subsequent order under Section 107(1) SGST/CGST Act are set aside and matter remitted for fresh consideration in accordance with law. - HC
Petition held to raise a dominant issue of breach of principles of natural justice where attachment of the petitioner's bank occurred without affording adequate opportunity to reply; court adopted a justice-oriented approach, finding the petitioner's failure to respond attributable to bona fide reasons and unavoidable circumstances, and directed reconsideration from the stage of filing a reply to the show-cause notice. Consequence: adjudication order under Section 73(9) KGST Act, 2017 and subsequent order under Section 107(1) SGST/CGST Act are set aside and matter remitted for fresh consideration in accordance with law. - HC
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