Provisional attachment under Prevention of Money Laundering Act requires exhaustion of statutory remedies; impugned order set aside, appeal to tribuna...
Restoration of property under Prevention of Money Laundering Act after attachment dispute rendered academic; possession directed to successful resolut...
Goods Transport Agency services via e commerce portals: consignment note creates custody and liability and enables exemption for unregistered recipien...
Reverse charge and assignment of royalty collection: exemption for excess royalty collectors subject to reconciliation; leaseholders remain liable und...
Non-incorporation of the Document Identification Number required by the Board circulars rendered the appellate order invalid, as earlier decisions had treated DIN compliance as mandatory and failure to include it as fatal to the order's validity. The contention that the requirement applied only to communications and not to adjudicatory or appellate orders was rejected, because later precedent had extended the same consequence to such orders. A subsequent circular relaxing the requirement for email-communicated orders did not assist the respondent, since it came into force after the impugned order and, in any event, the alternative Unique Issue Number was also not used. The appellate order was set aside and the matter remanded for fresh consideration after hearing the petitioner.
Non-incorporation of the Document Identification Number required by the Board circulars rendered the appellate order invalid, as earlier decisions had treated DIN compliance as mandatory and failure to include it as fatal to the order's validity. The contention that the requirement applied only to communications and not to adjudicatory or appellate orders was rejected, because later precedent had extended the same consequence to such orders. A subsequent circular relaxing the requirement for email-communicated orders did not assist the respondent, since it came into force after the impugned order and, in any event, the alternative Unique Issue Number was also not used. The appellate order was set aside and the matter remanded for fresh consideration after hearing the petitioner.
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