https://www.taxtmi.com/caselaws?id=466394 Benami transactions and provisional attachment prior to the 2016 amendment were held covered by the Supreme Court's decision in Union of India v. M/s. Ganpati Dealcom, resulting in setting aside the Adjudicating Authority's order, attachment and reference insofar as they relate to preamendment in rem forfeiture and confiscation proceedings. The tribunal permitted the Department, nonetheless, to initiate or continue proceedings only prospectively if the law so permits, provided such action complies with the Supreme Court's directions (including para 130(f)) and does not infringe that judgment. Factual and legal issues may be reopened in appropriate proceedings if required. en-us Wed, 07 Dec 2022 00:00:00 +0530 Thu, 05 Feb 2026 18:59:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466394 Benami transactions and provisional attachment prior to the 2016 amendment were held covered by the Supreme Court's decision in Union of India v. M/s. Ganpati Dealcom, resulting in setting aside the Adjudicating Authority's order, attachment and reference insofar as they relate to preamendment in rem forfeiture and confiscation proceedings. The tribunal permitted the Department, nonetheless, to initiate or continue proceedings only prospectively if the law so permits, provided such action complies with the Supreme Court's directions (including para 130(f)) and does not infringe that judgment. Factual and legal issues may be reopened in appropriate proceedings if required. Case-Laws Benami Property Wed, 07 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466394