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Supreme Court Upholds Revenue Authorities' Search and Seizure Under Section 132 of Income-tax Act, 1961. Bona Fide Exercise of Power Not Vitiated by Mere Irregularities or Error in Seizing Some Irrelevant Documents.

The case arose from search and seizure operations conducted under Section 132 of the Income-tax Act, 1961 at the premises of M/s. Seth Brothers, who c...

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Karnataka High Court Hears Batch of Petitions by Former Executive Officer for Quashing of Criminal Breach of Trust Cases Under Section 482 CrPC. The Court Considers Multiple Criminal Cases Registered at Different Police Stations, but No Final Order is Recorded in the Extracted Text.

Petitioner, a former Executive Officer of Arakalagudu Taluk Panchayat, faced multiple criminal cases registered by Arakalagudu and Konanur police stat...

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Bombay High Court Dismisses Customs Appeal Against Acquittal in Gold Smuggling Case — Prosecution Fails to Prove Seizure Beyond Reasonable Doubt. Recovery of Foreign Marked Gold Bars from Accused Not Established Due to Lack of Independent Panch Witnesses and Contradictions in Evidence.

The case pertains to an appeal filed by the Union of India through the Assistant Collector of Customs against an order of acquittal dated 4-10-2001 pa...

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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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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 Full Bench Interprets MEPS Act, 1977 and Rules, 1981 on Retired Awardee Teacher as Inquiry Committee Member. Conflict Between Division Bench Judgments on Whether Retired Teacher Can Be a Member Referred to Larger Bench for Authoritative Pronouncement.

The Full Bench of the Bombay High Court was constituted to resolve a conflict between two Division Bench judgments on the interpretation of Rule 36(2)...