Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restriction...
At the discharge stage in a PMLA prosecution, the trial court is required only to sift the material to see whether a prima facie case exists, not to conduct a roving inquiry into the merits. The court's order was upheld because it had considered the FIR in the predicate offence, the ECIR, the accused's Section 50 statement, property documents and the evaluation report, and had noted compliance with the prescribed procedure. Reading the order as a whole, there was no non-application of mind or perversity warranting revisional interference. The question whether the assets constitute proceeds of crime was left open for trial, so the refusal to discharge was sustained.
At the discharge stage in a PMLA prosecution, the trial court is required only to sift the material to see whether a prima facie case exists, not to conduct a roving inquiry into the merits. The court's order was upheld because it had considered the FIR in the predicate offence, the ECIR, the accused's Section 50 statement, property documents and the evaluation report, and had noted compliance with the prescribed procedure. Reading the order as a whole, there was no non-application of mind or perversity warranting revisional interference. The question whether the assets constitute proceeds of crime was left open for trial, so the refusal to discharge was sustained.
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