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...
Refund of redemption fine paid only because of an unlawful departmental insistence was held allowable, as the Tribunal found that payment was not made under SVLDRS itself but was extracted as a precondition for processing the declaration. Relying on Gujarat High Court authority, the Tribunal held that such a demand was legally untenable and that the amount could not be denied refund on the footing that it formed part of the scheme payment. The sum was treated as a pre-deposit-like payment, and the bar of unjust enrichment did not apply once the claim was otherwise justified. The rejection orders were set aside and consequential relief granted.
Refund of redemption fine paid only because of an unlawful departmental insistence was held allowable, as the Tribunal found that payment was not made under SVLDRS itself but was extracted as a precondition for processing the declaration. Relying on Gujarat High Court authority, the Tribunal held that such a demand was legally untenable and that the amount could not be denied refund on the footing that it formed part of the scheme payment. The sum was treated as a pre-deposit-like payment, and the bar of unjust enrichment did not apply once the claim was otherwise justified. The rejection orders were set aside and consequential relief granted.
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