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High Court Quashes GST Seizure Orders and Directs Release of Cash with Interest in Writ Petition. Seizure of INR 1 Crore Held Illegal as Cash Not Covered Under Section 67(2) of Central Goods and Services Tax Act, 2017 Due to Lack of 'Reasons to Believe' and Procedural Non-Compliance.

The dispute arose from a writ petition filed by Petitioner, a proprietor registered under the GST Act, challenging two seizure orders dated 27th and 2...

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High Court of Karnataka Quashes Show Cause Notice in GST Case for Lack of Jurisdiction and Violation of Natural Justice. Show Cause Notice Issued by Additional Commissioner Without Proper Authorization and Without Providing Relevant Documents Set Aside.

The petitioner, M/s. Vigneshwara Transport Company, a proprietor engaged in transportation of goods and registered under the Central Goods and Service...

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Supreme Court Allows Appeals Against De-Freezing of Bank Accounts in Seizure Case Under Section 102(3) CrPC — Delayed Reporting to Magistrate Does Not Vitiate Seizure Order; Requirement is Directory, Not Mandatory.

The Supreme Court considered appeals by the first informant in Crime No.318 of 2022 against an order of the Madras High Court dated 09.08.2023, which ...

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High Court of Karnataka Allows Writ Petition Quashing Seizure Order Under Section 67(2) of CGST Act Due to Non-Compliance with Mandatory Requirements. Seizure of cash from residential premises of an employee without proper authorization and recording of reasons held invalid, cash ordered to be returned.

The petitioners, B. Kusuma Poonacha and J K Manjunath, filed a writ petition under Articles 226 and 227 of the Constitution of India before the High C...

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Bombay High Court Grants Bail to Accused in NDPS Case Due to Non-Commercial Quantity and Long Incarceration. The court held that the quantity of Codeine (200 grams) was less than commercial quantity (1000 grams), thus Section 37 NDPS Act not attracted, and granted bail considering the period of custody.

The applicant, Mukesh Rajaram Chaudhari, filed a bail application under the Narcotic Drugs and Psychotropic Substances Act, 1985 (NDPS Act) for offenc...

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Bombay High Court Acquits Indonesian National in NDPS Case Due to Non-Compliance with Mandatory Sampling and Search Procedures. Conviction for possession of 3.930 kg Methamphetamine set aside as prosecution failed to follow Section 52-A NDPS Act sampling requirements and Section 50 search safeguards.

The appellant, an Indonesian national, was convicted by the Special Judge under the NDPS Act for possession of 3.930 kg of Methamphetamine and sentenc...

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Bombay High Court Dismisses Admiralty Suits as Time-Barred Under Limitation Act. Claims for Loss of Vessel and Cargo Filed Beyond Three-Year Limitation Period from Date of Vessel's Sinking.

The judgment concerns two admiralty suits filed in the Bombay High Court. Admiralty Suit No.3 of 2011 was filed by the time charterer of the vessel 'N...