The issue was whether property not directly linked to crime could be attached. The Tribunal held that attachment of equivalent value is valid when proceeds of crime are untraceable.
The respondents could not justify why the taxpayer would deposit money without a formal demand. The Court treated the payment as non-voluntary.
The issue was cancellation of GST registration without recording reasons or granting a hearing. The Court held such orders violate due process and remanded the matter for fresh adjudication.
The Court held that repeated dishonour of cheque and non-payment after notice established a prima facie case. It refused to quash proceedings at the summoning stage.
The Tribunal held that once allegations of money laundering are established, the burden shifts to the accused. Failure to prove legitimate income led to continuation of freezing and seizure.
The court examined whether consolidated GST show-cause notices across financial years are valid. It found no clear statutory bar but referred the issue to a larger bench due to conflicting precedents.
Karnataka High Court declines writ on pension, arrears and leave claims of retired tax official, holds service matters must first go to CAT; liberty granted to approach appropriate forum.
Karnataka High Court sets aside rejection of business loss for violation of natural justice due to denial of personal hearing; remands for fresh adjudication, other findings remain intact.
The Tribunal held that incorrect identification of property does not invalidate proceedings when benami investment is established. It allowed attachment of assets derived from bogus share premium.
Karnataka High Court rejects Revenues appeal, holds Sec 69A addition unsustainable where cash source explained with evidence; human conduct theory cannot replace proof, penalty also quashed.
