Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Restoration of confiscated property during trial under the second proviso to Section 8(8) of the PMLA is controlled by Rule 3A of the 2016 Rules, as amended, which permits consideration only after framing of charge under Section 4. Where charges have not been framed, an application for restoration is premature. The pendency of an appeal against the adjudication order before the statutory appellate forum also bars a course that would trench upon or render the appellate remedy infructuous. Applying these principles, the restoration order was held contrary to the statutory scheme and was set aside.
Restoration of confiscated property during trial under the second proviso to Section 8(8) of the PMLA is controlled by Rule 3A of the 2016 Rules, as amended, which permits consideration only after framing of charge under Section 4. Where charges have not been framed, an application for restoration is premature. The pendency of an appeal against the adjudication order before the statutory appellate forum also bars a course that would trench upon or render the appellate remedy infructuous. Applying these principles, the restoration order was held contrary to the statutory scheme and was set aside.
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