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High Court of Gujarat Allows Writ Petition Challenging GST Confiscation Notice Due to Improper Procedure. Authorities Must Complete Entire Process Under Section 129 of Central Goods and Services Tax Act, 2017 Before Invoking Confiscation Under Section 130, Unless Intention to Evade Tax is Established.

The dispute arose from the detention of a truck transporting metal scrap by the State Tax Officer on November 22, 2023, under Section 129 of the Centr...

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Bombay High Court Upholds Conviction for Murder and Criminal Trespass in Land Dispute Case. Appellant Convicted Under Sections 302 and 447 IPC for Assaulting Deceased with Stick and Iron Rod Over Ancestral Property.

The appellant, Sudam Pandurang Sabale, was convicted by the Additional Sessions Judge, Jalgaon, for the murder of his uncle Sharad Avadaji Sabale unde...

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Bombay High Court Acquits Appellant in Murder Case Due to Lack of Evidence and Unreliable Witnesses. Conviction under Sections 302 and 120-B IPC and Arms Act set aside as prosecution failed to prove conspiracy and identity of assailants beyond reasonable doubt.

The case pertains to the murder of V.G. Patil, a college lecturer and political activist, on 21 September 2005. The prosecution alleged that the decea...

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Supreme Court Allows Revenue's Appeal in Income Tax Case — Amalgamated Company Must File Return for Pre-Amalgamation Period. Section 153A Notice Validly Issued to Transferor Company Despite Amalgamation, and Failure to File Return Attracts Penalty Under Section 276CC.

The Supreme Court allowed the appeal filed by the Principal Commissioner of Income Tax (Central) against the order of the Delhi High Court, which had ...

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High Court of Karnataka Acquits Accused in Wildlife Protection Case Due to Lack of Evidence and Procedural Lapses. Conviction under Sections 39 and 40 of Wild Life (Protection) Act, 1972 set aside as prosecution failed to prove possession of animal articles beyond reasonable doubt.

The petitioner, Boraiah @ Boregowda @ Papanna, was originally acquitted by the trial court (Civil Judge (Jr. Dn.) & JMFC, Gundlupet) in C.C.No.494/200...

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Bombay High Court Acquits Appellants in NDPS Case Due to Non-Compliance with Section 50 and Other Mandatory Provisions. Failure to Inform Accused of Right to be Searched Before Gazetted Officer or Magistrate Renders Search Illegal and Conviction Unsustainable.

The appellants, Raju Dhanju Rathod and Ramesh Liganna Mudraj, were convicted by the Special Court for NDPS, Bombay, for offences under Section 20(c) r...

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Bombay High Court Quashes FIR in Cheating Case Due to Civil Nature of Dispute — Sale of Flat by Registered Deed Does Not Attract Criminal Offence Under Sections 406, 420 IPC. Dispute Regarding Title Over Property Already Subject Matter of Civil Suit, Criminal Proceedings Amount to Abuse of Process.

The petitioners, a husband and wife, purchased a residential flat in Kharghar, Navi Mumbai, from Mrs. Bhavana Karande by a registered sale deed dated ...

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High Court of Bombay Acquits Accused in Murder Case Due to Lack of Credible Evidence and Doubtful Identification. Conviction under Section 302 IPC set aside as prosecution failed to prove guilt beyond reasonable doubt.

The appellant, Narhari Suryawanshi, was convicted by the Additional Sessions Judge, Ahmedpur, for the murder of his nephew Laxman under Section 302 IP...

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Bombay High Court Allows Appeals of Accused in NDPS Case Due to Non-Compliance with Sections 42 and 50 of NDPS Act. Conviction for Possession of Hashish Set Aside as Search and Seizure Were Conducted Without Proper Authorization and Without Informing Accused of Their Rights.

The case involves two criminal appeals filed by Satyawan Pagi (A1) and Vimal Singh (A2) against their conviction and sentence under Section 20(b)(ii)(...

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Bombay High Court Acquits Accused in Prohibition Act Case Due to Non-Compliance with Section 66(2) Mandate. Failure to Send Sample Quantity for Chemical Analysis as Required by Section 66(2) of Bombay Prohibition Act, 1949 Renders Conviction Unsustainable.

The applicant, Smt. Rozia Alex Trinedat, was convicted by the trial court under Section 66(1)(b) of the Bombay Prohibition Act, 1949 for being in poss...