Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
Charitable tree plantation and maintenance for environmental preservation treated as "charitable activity", exempt from GST under Notification 12/2017...
Provisional attachment under PMLA was reviewed: the forensic audit report was treated as guidance only because of express disclaimers and incomplete records, not as conclusive proof; the agency's independent investigation and documentary transfers to certain companies supported a proceeds-of-crime finding. The relevant date for a scheduled offence is when the ECIR recorded an offence, not the original act date, and concealment or projection of tainted money can establish liability. Consequentially, attachment of the Goa land parcel and properties of five subsequently constituted LLPs was set aside, while bank account attachment to the extent of balances and share-related attachments remain unaffected.
Provisional attachment under PMLA was reviewed: the forensic audit report was treated as guidance only because of express disclaimers and incomplete records, not as conclusive proof; the agency's independent investigation and documentary transfers to certain companies supported a proceeds-of-crime finding. The relevant date for a scheduled offence is when the ECIR recorded an offence, not the original act date, and concealment or projection of tainted money can establish liability. Consequentially, attachment of the Goa land parcel and properties of five subsequently constituted LLPs was set aside, while bank account attachment to the extent of balances and share-related attachments remain unaffected.
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