Provisional attachment order - The appellant challenged not only ...

Provisional Attachment Overturned; Document Access Reinstated, Case Remanded for Further Review by Appellate Tribunal.

March 13, 2024

Case Laws Money Laundering HC

Provisional attachment order - The appellant challenged not only the confirmation of provisional attachment but also the rejection of their application for documents. The Court found merit in the appellant's argument, set aside the confirmation order, and reinstated the application for document supply. The matter is remitted to the Appellate Tribunal for further consideration.

View Source

← Previous Next →

Provisional attachment order - The appellant challenged not only ...

Provisional Attachment Overturned; Document Access Reinstated, Case Remanded for Further Review by Appellate Tribunal.

March 13, 2024

Case Laws Money Laundering HC

You may also like:

Challenge to provisional attachment order concerning bank account - pre-show cause notice issued - court held documents seized should be returned as petitioner is in...

Provisional attachment order u/s 83 of the Act expires after one year. The department cannot issue a second notice for provisional attachment without providing fresh...

Provisional attachment of Bank Accounts - time limitation - In the instant case, provisional attachment was ordered on 09.02.2021. Thus, the period of one year has...

Provisional attachment of Bank Accounts - lack of application of mind - In the event, the Commissioner refuses to lift the orders of provisional attachment once again,...

Validity of Provisional attachment - Admittedly, except saying that the orders of provisional attachment are passed in order to protect the interest of the Government...

Provisional attachment order of property - section 83 of the CGST Act, 2017 - This Court did not approve the provisional attachment of the goods, stock and receivables,...

Attachment orders - Fixed deposit attached - Section 281-B(1) - Before the order of provisional attachment, the Commissioner must form an opinion on the basis of the...

The AT dismissed the appeal against the provisional attachment order u/s 26 of the Prevention of Money Laundering Act, 2002 as not maintainable. An appeal lies against...

When authorities of Enforcement Directorate (ED) have reasons to believe, based on material, that any person possesses proceeds of crime and is likely to conceal or...

Provisional attachment of Bank Accounts - On what basis, the Commissioner has decided to invoke Section 83 to go for a provisional attachment before which, whether the...

AT upheld provisional attachment order u/s PMLA, 2002 due to illegal foreign remittances made through fake import documents. Prosecution complaints pending,...

AT upheld provisional attachment of properties under PMLA related to environmental violations involving illegal waste disposal. The tribunal found no procedural...

Validity of Attachment of Petitioner's Properties Post Assessment Order Set Aside and Refund Adjustment - Provisional attachment - after expiry of period of six months...

HC ruled that provisional attachment under Section 110(5) of Customs Act, 1962 cannot exceed one year. Section 110A is inapplicable when attachment period expires,...

Provisional attachment of multiple properties - factory premises - plant and machinery - bank accounts including the fixed deposits - In the case on hand, it is not...

Quick Updates: