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...
Court exercised discretionary relief despite expiry of limitation under Section 107 by quashing and remitting the tax order for fresh adjudication on merits. The writ is disposed subject to the petitioner depositing 25% of the disputed tax as a pre-deposit condition for de novo proceedings; bank attachment is ordered to be vacated on compliance and provided no other arrears exist. Amounts already recovered or paid will be verified and set off against the 25% pre-deposit; if recovered amounts exceed 25% no further payment is required. Noncompliance permits respondents to resume recovery as if the writ were dismissed.
Court exercised discretionary relief despite expiry of limitation under Section 107 by quashing and remitting the tax order for fresh adjudication on merits. The writ is disposed subject to the petitioner depositing 25% of the disputed tax as a pre-deposit condition for de novo proceedings; bank attachment is ordered to be vacated on compliance and provided no other arrears exist. Amounts already recovered or paid will be verified and set off against the 25% pre-deposit; if recovered amounts exceed 25% no further payment is required. Noncompliance permits respondents to resume recovery as if the writ were dismissed.
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