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...
Maintainability of a writ under Article 226 is limited where an alternative statutory appeal exists and the impugned orders arise from rectification proceedings under Section 161 of the GST Act; the court found no pleaded illegality and noted the petitioner received personal hearing before rectification orders were passed, so disputed questions of fact and the availability of an appeal precluded exercise of extraordinary writ jurisdiction. Outcome: writ petition dismissed and petitioner left to pursue the statutory appellate remedy.
Maintainability of a writ under Article 226 is limited where an alternative statutory appeal exists and the impugned orders arise from rectification proceedings under Section 161 of the GST Act; the court found no pleaded illegality and noted the petitioner received personal hearing before rectification orders were passed, so disputed questions of fact and the availability of an appeal precluded exercise of extraordinary writ jurisdiction. Outcome: writ petition dismissed and petitioner left to pursue the statutory appellate remedy.
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