Cash seized deemed benami under PBPT Act; fabricated transactions and GST filings rejected under Section 2(9)

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....The AT affirmed the Adjudicating Authority's finding that the cash seized from the appellant constituted benami property under the PBPT Act. The appellant failed to substantiate ownership or legitimate source of the Rs. 67,00,000/- cash, and the purported transactions and GST filings were deemed fabricated. CCTV evidence contradicted the appellant's claim of extensive sales, undermining the credibility of the bill book entries. The appellant's inconsistent statements under the Income Tax Act further weakened his position. The absence of proof establishing any fiduciary relationship precluded relief under the Act. The Tribunal held that the appellant could not rebut the presumption of benami ownership, and no error was found in the factual and legal conclusions of the Adjudicating Authority. Consequently, the appeal was dismissed, upholding the provisional attachment order.....