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    October 15, 2026   Case Laws GST
    Omission of Rule 96(10) invalidates refund-recovery demands unless a saving provision expressly preserves pending proceedings.
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    Specified-recipient condition for GST exemption defeats sub-contracted manpower claims where services are supplied to private contractors.
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    Transfer pricing turnover filters remain valid comparability criteria where market conditions, assets and risks materially differ.
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    Streedhan and documented family withdrawals defeated unexplained jewellery and cash additions during search assessments in full.
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    Section 148A Notice Scope Bars Reassessment Additions for Unidentified Loan-Repayment Cash Deposits After Original Deposits Were Dropped
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    Recorded Escapement Requirement invalidates reassessment when unrelated share-sale income is added without assessing the recorded underpricing issue.
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    Extinguishment of pre-CIRP tax claims can prevent pending income-tax appeals where claims were excluded from insolvency proceedings.
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    October 15, 2026   Case Laws Money Laundering
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    October 15, 2026   Case Laws Money Laundering
    Predicate FIR compromise quashing does not erase proceeds of crime, leaving statutory money-laundering bail standards fully applicable.
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    Revisional jurisdiction limits prevent fresh tax claims based on facts not before the Assessing Officer after revised-return deadlines expire.
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October 15, 2026   Case Laws GST
Omission of Rule 96(10) invalidates refund-recovery demands unless a saving provision expressly preserves pending proceedings.
October 15, 2026   Case Laws GST
GST registration of rented business premises cannot depend on unresolved title disputes and requires fair, document-based verification.
October 15, 2026   Case Laws GST
Input tax credit mismatches cannot defeat verified prior-year supplies, while defective notice and unreasoned appeal orders fail.
October 15, 2026   Case Laws GST
Inverted duty structure refunds cover higher-taxed tea packaging inputs, and departmental circulars cannot curtail statutory entitlement.
October 15, 2026   Case Laws GST
Credit notes reducing taxable turnover must be deducted when calculating inverted duty structure refunds for returned or rejected supplies.
October 15, 2026   Case Laws GST
Inverted duty refunds cover higher-taxed ancillary inputs despite common HSN classification of principal inputs and finished goods.
October 15, 2026   Case Laws GST
Show-cause notice limits in GST registration cancellation prevent input tax credit demands through restoration conditions.
October 15, 2026   Case Laws GST
Specified-recipient condition for GST exemption defeats sub-contracted manpower claims where services are supplied to private contractors.
October 15, 2026   Case Laws Income Tax
Transfer pricing turnover filters remain valid comparability criteria where market conditions, assets and risks materially differ.
October 15, 2026   Case Laws Income Tax
Streedhan and documented family withdrawals defeated unexplained jewellery and cash additions during search assessments in full.
October 15, 2026   Case Laws Income Tax
Section 148A Notice Scope Bars Reassessment Additions for Unidentified Loan-Repayment Cash Deposits After Original Deposits Were Dropped
October 15, 2026   Case Laws Income Tax
Recorded Escapement Requirement invalidates reassessment when unrelated share-sale income is added without assessing the recorded underpricing issue.
October 15, 2026   Case Laws Income Tax
Extinguishment of pre-CIRP tax claims can prevent pending income-tax appeals where claims were excluded from insolvency proceedings.
October 15, 2026   Case Laws Customs
Customs classification disputes bypass High Court appeals and must be challenged before the Supreme Court under the statutory appellate route.
October 15, 2026   Case Laws IBC
Insolvency appeal limitation begins on order pronouncement; delayed certified-copy applications cannot extend the absolute filing deadline.
October 15, 2026   Case Laws Money Laundering
Constitutional personal-liberty safeguards limit PMLA twin bail conditions where completed investigations lead to prolonged incarceration before trial.
October 15, 2026   Case Laws Money Laundering
Predicate FIR compromise quashing does not erase proceeds of crime, leaving statutory money-laundering bail standards fully applicable.
October 15, 2026   Case Laws Income Tax
Revisional jurisdiction limits prevent fresh tax claims based on facts not before the Assessing Officer after revised-return deadlines expire.
October 15, 2026   Case Laws Income Tax
Faceless reassessment allocation invalidates jurisdictional officer notices, while retrospective validation cannot override judicial rulings without curing statutory defects.
October 15, 2026   Case Laws Income Tax
Automated airline software subscriptions without human intervention fail technical-services characterisation and do not make available underlying technology.

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Home › Highlights › Money Laundering › 2026 › October, 2026 › This
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Money Laundering

Pronouncement of judgment in a money-laundering prosecution...

Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly intersect.

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Money Laundering October 19, 2026 Case Laws HC
Pronouncement of judgment in a money-laundering prosecution should await judgment in the connected scheduled-offence proceeding, even though the money-laundering trial may continue independently. The scheduled offence forms the foundation of the money-laundering prosecution, and its outcome directly affects that prosecution; deciding the latter first may create a legally inconsistent result. The stated approach permits the Special Court to continue the money-laundering trial while deferring its judgment until the scheduled-offence court delivers judgment.
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