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...
Where a statutory appellate forum exists but was non-functional, the court permits writ jurisdiction to prevent remedilessness; however, once the forum is constituted, the writ court must decline relief and ensure statutory conditions for appeal (including pre-deposit requirements) are strictly observed. The petition challenging an order is therefore held non-maintainable before the writ court now that the appellate forum functions; the petitioner is directed to comply with sub-section (8) of Section 112 (pre-deposit the required amount) and file the appeal within the prescribed extended timeline, and the writ is disposed of accordingly. - HC
Where a statutory appellate forum exists but was non-functional, the court permits writ jurisdiction to prevent remedilessness; however, once the forum is constituted, the writ court must decline relief and ensure statutory conditions for appeal (including pre-deposit requirements) are strictly observed. The petition challenging an order is therefore held non-maintainable before the writ court now that the appellate forum functions; the petitioner is directed to comply with sub-section (8) of Section 112 (pre-deposit the required amount) and file the appeal within the prescribed extended timeline, and the writ is disposed of accordingly. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4814 
Join Channel 
