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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 Dismisses Revenue's Appeal in Customs Case — CESTAT's Finding of Baseless Charges Upheld. Penalty Dropped as Evidence Lacked Direct Link to Respondent Under Customs Act, 1962.

The appeal was filed by the Commissioner of Customs under Section 130 of the Customs Act, 1962 against the orders of the Customs, Excise and Service T...

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High Court of Karnataka Quashes NDPS Proceedings Against Directors for Lack of Conscious Possession. Directors of a transport company cannot be held vicariously liable for illegal transportation of poppy straw by driver without proof of knowledge or connivance under NDPS Act.

The petitioners, Sunil Kumar Koushik and Vijay Kochhar, were accused Nos. 2 and 3 in Crime No. 12/2021-22 registered at Indi Excise Police Station for...

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High Court of Karnataka Quashes Prosecution Against Accused in Customs Act Case Due to Lack of Sanction — Petitioner, a Dubai-based Indian, was prosecuted for alleged smuggling of gold bars without prior sanction under Section 137 of the Customs Act, 1962, rendering the complaint invalid.

The petitioner, Mr. Imtiaz Ahmed, was Accused No.2 in CC No.210/2014 pending before the Principal Sessions Judge (Special Judge), Dakshina Kannada, Ma...

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High Court Quashes Prosecution Against Accused in Customs Act Case for Non-Compliance with Section 138(b) of Customs Act, 1962 — Delay in Filing Complaint Not Explained. Complaint Filed Beyond One-Year Limitation Period Without Any Extension or Explanation, Hence Liable to Be Quashed.

The petitioner, Imtiaz Ahmed, was arraigned as Accused No.2 in CC No.210/2014 pending before the Principal Sessions Judge (Special Judge), Dakshina Ka...

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Bombay High Court Quashes FIR Against Accused in SC/ST Act Case Due to Lack of Public View Element. Caste-Based Insult Allegation Fails as Incident Occurred Inside Police Station, Not in Public View Under Section 3(1)(x) of SC & ST (Prevention of Atrocities) Act, 1989.

The petitioners, five individuals, filed a Criminal Writ Petition under Article 226 of the Constitution of India read with Section 482 of the Code of ...

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Bombay High Court Quashes Caste Certificate Validation Due to Lack of Proper Enquiry. Scrutiny Committee's Order Set Aside for Non-Compliance with Mandatory Procedure Under Goa Caste Certificate Rules, 2011.

The petitioner, Zacarias Mendes, challenged the order dated 18.03.2014 of the Scrutiny Committee of Caste Certificates, Government of Goa, which valid...

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Bombay High Court Quashes Detention Order Under COFEPOSA for Non-Application of Mind and Non-Supply of Documents. Detenu's Statement Under Section 108 of Customs Act Not Considered, Violating Article 22(5) of Constitution.

The petitioner, son of the detenu Vashdev Gobindram Adnani, challenged the detention order dated 3-11-2004 passed by the Principal Secretary to the Go...