Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnis...
Confirmation of provisional attachment in money-laundering proceedings requires a prima facie showing of involvement; final criminal liability remains for trial. Communications, statements, cash-delivery arrangements, overseas transactions and recovered material may establish active receipt and layering of proceeds of crime, without reliance solely on a co-accused's statement. A person asserting that funds were a loan must substantiate that claim where the reverse burden applies. Where proceeds of crime are unavailable because they have vanished or been laundered, other property representing their value may be attached, including property acquired before the crime period. The provisional attachment was sustained and the appeal dismissed.
Confirmation of provisional attachment in money-laundering proceedings requires a prima facie showing of involvement; final criminal liability remains for trial. Communications, statements, cash-delivery arrangements, overseas transactions and recovered material may establish active receipt and layering of proceeds of crime, without reliance solely on a co-accused's statement. A person asserting that funds were a loan must substantiate that claim where the reverse burden applies. Where proceeds of crime are unavailable because they have vanished or been laundered, other property representing their value may be attached, including property acquired before the crime period. The provisional attachment was sustained and the appeal dismissed.
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