Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
The Tribunal upheld attachment under the PMLA after finding valid service of the show cause notice, complaint and relied upon documents, and therefore no breach of natural justice or denial of hearing. It further held that property attached as proceeds of crime or the value thereof remains liable to attachment even if acquired before the alleged offence period, because the statute treats direct proceeds and their value alike. It also confirmed attachment of assets standing in a spouse's name or jointly held, holding that attachment is not limited to an accused in the scheduled offence but extends to any person involved in activity connected with proceeds of crime. Both appeals were dismissed.
The Tribunal upheld attachment under the PMLA after finding valid service of the show cause notice, complaint and relied upon documents, and therefore no breach of natural justice or denial of hearing. It further held that property attached as proceeds of crime or the value thereof remains liable to attachment even if acquired before the alleged offence period, because the statute treats direct proceeds and their value alike. It also confirmed attachment of assets standing in a spouse's name or jointly held, holding that attachment is not limited to an accused in the scheduled offence but extends to any person involved in activity connected with proceeds of crime. Both appeals were dismissed.
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