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Naresh Bansal vs Adjudicating Authority: Delhi High Court Rules Profits from Illegal Betting as "Proceeds of Crime" under PMLA
Introduction to PMLA and Money Laundering in India Money laundering poses a serious threat to the integrity of financial systems and the rule of law. To combat this issue, India enacted the Prevention
Uploaded on Thu Jan 15 2026
Input Tax Credit on Construction of Immovable Property Under GST: A Critical Analysis of Chief Commissioner of CGST v. Safari Retreats Pvt. Ltd.
Introduction The decision of the Supreme Court in Chief Commissioner of CGST v. Safari Retreats Pvt. Ltd. 2024 INSC 756 marks a defining moment in the evolution of Goods and Services Tax (GST) jurispr
Uploaded on Wed Jan 14 2026
Adani Power Ltd. v. Union of India: Supreme Court Rules No Customs Duty on Electricity from SEZ to DTA – Full Case Analysis
Introduction The Supreme Court's landmark judgment on January 5, 2026, in Adani Power Ltd. & Anr. v. Union of India & Ors. represents a pivotal moment in Indian customs and SEZ law. This ruling clarif
Uploaded on Fri Jan 09 2026
Branded Components, Unbranded Goods: CESTAT’s Take in ABC Overseas LED TV Import Case
ABC Overseas v. Principal Commissioner of Customs: A Landmark CESTAT Decision on Valuation, Evidence and Imported Goods CESTAT Final Order No. 51914/2025, Dated 19 December 2025 Introduction The Custo
Uploaded on Fri Dec 19 2025
Lulu International Case: Supreme Court Upholds CESTAT Ruling on Customs Tariff Classification and Valuation for Imported Trampolines
Commissioner of Customs v. Lulu International Shopping Malls Pvt. Ltd. Case Number: Diary No. 47976/2025 In a landmark decision reinforcing the principles of customs tariff classification and valuatio
Uploaded on Wed Dec 10 2025