Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
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The Tribunal held that retention and continued freezing of immovable and movable properties could not rest on a non-speaking order that merely reproduced pleadings and recorded only prima facie observations. After considering the reply, hearing the parties and the material on record, the Adjudicating Authority had to independently determine whether any property was involved in money-laundering under section 8. Mere pendency of investigation was insufficient. The Tribunal also noted that the presumption under section 24(a) applies only after foundational facts are established and must remain rebuttable. The impugned order was set aside and the matter remanded for fresh de novo adjudication, with status quo to continue.
The Tribunal held that retention and continued freezing of immovable and movable properties could not rest on a non-speaking order that merely reproduced pleadings and recorded only prima facie observations. After considering the reply, hearing the parties and the material on record, the Adjudicating Authority had to independently determine whether any property was involved in money-laundering under section 8. Mere pendency of investigation was insufficient. The Tribunal also noted that the presumption under section 24(a) applies only after foundational facts are established and must remain rebuttable. The impugned order was set aside and the matter remanded for fresh de novo adjudication, with status quo to continue.
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