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Bombay High Court Quashes Provisional Attachment of Bank Account in GST Case — Attachment Without Show Cause Notice Violates Principles of Natural Justice. Section 83(1) of CGST Act, 2017 Requires Prior Notice and Opportunity of Hearing Before Attachment.

The petitioner, Kaish Impex Private Limited, a company engaged in the export of perfumes and compound fragrance oil and registered under the Goods and...

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Bombay High Court Quashes Preventive Detention Orders in Red Sanders Smuggling Case — Failure to Consider Less Restrictive Alternatives. Detention under Section 3(1) of COFEPOSA set aside as detaining authority did not consider whether bail conditions or other measures would suffice.

The Bombay High Court allowed two habeas corpus petitions challenging preventive detention orders dated 21 February 2013 issued under Section 3(1) of ...

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Bombay High Court Dismisses Petitions Challenging Arbitral Award in Charter Party Dispute — Award Upheld as Not Contrary to Public Policy. Court Refuses to Interfere with Arbitrator's Findings on Demurrage and Hire Charges Under Section 34 of Arbitration and Conciliation Act, 1996.

The judgment concerns two arbitration petitions filed under Section 34 of the Arbitration and Conciliation Act, 1996, challenging an arbitral award da...

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Bombay High Court Allows Refund of IGST with Interest for Zero-Rated Export Supplies Under CGST and IGST Acts. Petitioner entitled to refund of IGST paid on export of goods along with interest from date of shipping bill till actual refund.

The petitioner, Shri Charan Singh Surjit Singh Gujral, filed a writ petition under Article 226 of the Constitution of India before the High Court of J...

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Karnataka High Court Hears Petition to Quash FIR Against Company and Director Over Tampered RFID E-Seals. Allegations Involved Offences Under IT Act and IPC for Submitting False Reports and Compromising Container Security.

The case stemmed from the Government of India's implementation of electronic sealing for containerized export cargo using RFID tamper‑proof e‑seal...