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1. Seeking grant of anticipatory bail - fraudulent availment of inadmissible Input Tax Credit (ITC) - bailable offence or not - Section 132 of the Act lists 12 offences...

2. Application for Bail - It was correct that new amendment had already set in and the offence had been made non-bailable - It was equally correct that whether an offence...

3. Grant of Anticipatory Bail - respondent had issued notice/summons u/s 70 of CGST - the petitioner has reasons to believe that he may be arrested on accusation for having...

4. Money Laundering - offenses are bailable or not - whether the offence is cognizable or non-cognizable - as noticed, Section 4 provides for punishment for more than 3...

5. Seeking grant of regular bail - the High court noted the absence of a predicate offense or ongoing investigation related to a scheduled offense, aligning with the...

6. Dishonour of Cheque - noncompliance of certain terms of the settlement agreement - once a compromise has been arrived at and an offence u/s 138 of the NI Act is...

7. Look Out Circular (LOC) issued - Offence punishable u/s 276C(1)(i) r.w.s. 278B(1) of the Income Tax Act - Taking into account the factum that there is no extradition...

8. Money laundering case involving proceeds of crime from scheduled offence of conspiracy to siphon crores of rupees deposited by innocent bank depositors. Key points:...

9. Validity of Initiation of proceedings u/s 153C - as argued satisfaction note of the searched person and satisfaction note of the petitioner (other than the searched...

10. The offence of money laundering is not an independent or autonomous offence but is dependent on commission of a predicate offence. In other words an offence under the...

11. Non-Bailable Warrants of Arrest - The procedure adopted by the Tribunal is in conformity with the NCLT Rules, 2016 as well as order XVI Rule 10 of the Code of Civil...

12. Scheduled offence is a prerequisite for initiating proceedings under the Prevention of Money Laundering Act (PMLA). The offence of money laundering u/s 3 of PMLA...

13. In the absence of a scheduled offence/predicate offence, proceedings under the PMLA cannot be sustained. An accused assisting in concealment or use of proceeds of crime...

14. The Expansion of Input Service Distributor's Role: Finance Bill, 2024 Insights:

15. Money Laundering - Scheduled offences - The petitioners besides facing trial for the offences under ULA(P) Act, are also facing trial for offence under Section 121-A of...