The Delhi High Court has ruled that keeping an accused in custody by using Section 45 of the PMLA as a tool for incarceration is not permissible where the delay in trial is not attributable to the accused. The court observed that Section 45 cannot become a shackle that leads to unreasonably long detention of the accused.
The Delhi High Court has held that it is impermissible for the officers to pressurize the taxpayers to pay tax without following the requisite procedure, notwithstanding that it may be apparent that such tax is due and payable.The bench of Justice Vibhu Bakhru and Justice Amit Mahajan has observed that the assessee's statement cannot be read as acknowledgement of any …
The Delhi High Court had warned the Adjudicating Authority under Prevention of Money Laundering Act, 2002 to not use “disconcerting language” in its orders and said that repeated use of “template paragraphs” is not permissible. Justice Prathiba M Singh directed the Appellate Tribunal under PMLA to ensure that the Adjudicating Authority abides by the principles of natural. Justice Prathiba M …
Dismissing a contempt petition filed against a Junior Counsel for alleged non-compliance of the high court orders, the Delhi High Court frowned upon "browbeating" of Junior Counsels. Seeking compliance of the orders passed by the high court in September and December, 2019, in connection to a case for determining validity of certain Powers of Attorney, the Petitioner had arrayed a …