Tag Archives: NEW DELHI BENCH

Provisional and Confirmed Benami Attachment Valid Despite Prior PMLA Attachment Due to Non-Disclosure

By | July 27, 2026
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Provisional and Confirmed Benami Attachment Valid Despite Prior PMLA Attachment Due to Non-Disclosure Provisional and Confirmed Benami Attachment Valid Despite Prior PMLA Attachment Due to Non-Disclosure Issue Whether an Initiating Officer can validly pass and continue a provisional attachment under Section 24 of the PBPT Act, 1988, leading to confirmation under Section 26(3), when the… Read More »

Cinema operator ordered to deposit profiteered amount into consumer funds for withholding GST rate reduction.

By | June 24, 2026
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Cinema operator ordered to deposit profiteered amount into consumer funds for withholding GST rate reduction. Issue Whether the respondent failed to pass on the benefit of a GST rate reduction from 18% to 12% on cinema admission tickets by commensurately reducing ticket prices, and whether its unilateral increase in the base price of the tickets… Read More »