Money laundering property attachment and third-party encumbrance rights clarified; prior bona fide interests enforceable before confiscation, appeals ...
Profiteering in construction services for failure to pass input tax credit resulted in repayment exceeding the commensurate benefit and closure of pro...
Validity of reopening adjudication after issuance of an SVLDRS Discharge Certificate was contested; the HC held the Discharge Certificate issuance, following acceptance, determination and payment under SVLDRS, was a determinative event the adjudicating authority had to consider and its failure rendered the original adjudication unsustainable, so the reopening order was set aside. The court also held that excluding the scheme solely because the show cause notice post dated the cut off contradicted CBIC guidance where the SVLDRS process was completed, and the appellate exclusion on that ground was set aside.
Validity of reopening adjudication after issuance of an SVLDRS Discharge Certificate was contested; the HC held the Discharge Certificate issuance, following acceptance, determination and payment under SVLDRS, was a determinative event the adjudicating authority had to consider and its failure rendered the original adjudication unsustainable, so the reopening order was set aside. The court also held that excluding the scheme solely because the show cause notice post dated the cut off contradicted CBIC guidance where the SVLDRS process was completed, and the appellate exclusion on that ground was set aside.
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