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Gujarat High Court Quashes Confiscation Show-Cause Notice in GST Case for Lack of Jurisdiction and Absence of Mens Rea. Goods in Transit Intercepted at Wrong Destination; E-Way Bill Held Valid Under Section 130 of Gujarat Goods and Services Tax Act, 2017.

The petitioner, a proprietary concern registered under the Gujarat Goods and Services Tax Act, 2017, but assessed under Delhi GST authorities, receive...

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Court Quashes Customs' Seizure of Gold Chain, Orders Refund of Rs. 35,00,000 to Petitioner. Misapplication of Baggage Rules and Unjust Penalty Overturned; Personal Effects Defined and Upheld

The court reviewed the case of a petitioner whose gold chain with pendant was seized by Customs on allegations of smuggling. The petitioner argued tha...

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High Court of Karnataka Quashes Detention of Goods Under GST for Lack of Jurisdiction — Second Detention Without Proper Authorization Invalid. The court held that detention of goods under Section 129 of CGST Act, 2017 requires proper authorization and cannot be done without jurisdiction.

The petitioner, a transporter registered under the Central Goods and Services Tax Act, 2017 (CGST Act) and Integrated Goods and Services Tax Act, 2017...

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Supreme Court Upholds Cancellation of Default Bail in NDPS Case Due to Prior Filing of Combined Complaint. The right to default bail under Section 167(2) CrPC is extinguished once a complaint is filed within the statutory period, even if the court granting bail is unaware of such filing.

The Supreme Court dismissed three appeals challenging the High Court's order cancelling default bail granted to the appellants under Section 167(2) Cr...

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Bombay High Court Upholds Conviction of Nigerian National in NDPS Case — 13-Year Rigorous Imprisonment Affirmed. Conscious possession of 2.5 kg heroin in checked-in baggage established; presumption under Section 35 NDPS Act not rebutted.

The appellant, Okacha Mike, a Nigerian national aged 68 years, was convicted by the Special Judge under the NDPS Act for offences punishable under Sec...

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Bombay High Court Upholds Life Sentence for Murder in Land Dispute Case. Conviction under Section 302 IPC for killing father over boundary dispute confirmed based on credible eyewitness testimony and medical evidence.

The appellant, Umesh Bharat Gaikwad, was convicted by the Additional Sessions Judge, Bhoom, District Osmanabad for the murder of Kashinath Gaikwad und...