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of <h1>Benami property attachment case remanded after reliance on recalled Ganpati Dealcom ruling under PBPT Act, Section 24</h1> An appeal by the Initiating Officer challenged the Adjudicating Authority's refusal to confirm provisional attachment of a commercial property under the Prohibition of Benami Property Transactions Act, 1988. The Authority had held the property was not benami, largely relying on the Supreme Court's 2022 Ganpati Dealcom ruling on the non-retrospective application of the 2016 PBPTA amendments to pre-2016 transactions. After the Supreme Court recalled that judgment in review, the Appellate Tribunal held that an order premised on a recalled precedent could not stand. Without deciding whether the property is benami or the retrospective reach of the amendments, the Tribunal set aside the order and remanded the case for de novo adjudication.
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