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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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High Court of Karnataka Dismisses Writ Petition Challenging Rejection of Application for Adverse Inference and Denial of Cross-Examination in Commercial Suit. Trial Court's Discretion Upheld as No Perversity or Arbitrariness Shown Under Article 227 of Constitution of India.

The petitioner, Sivagami N., was the first defendant in a commercial suit (Com.OS 64/2022) pending before the LXXXV Additional City Civil and Sessions...

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Supreme Court Allows Review Petition Filed by Customs Department in Customs Act Case — DRI Officers Held as Proper Officers. The Court overruled earlier decisions and upheld Section 28(11) of the Customs Act, 1962 as constitutionally valid, restoring the Department's power to issue show cause notices.

The Supreme Court, in a batch of petitions led by Review Petition No. 400 of 2021, considered the correctness of its earlier judgment in M/s Canon Ind...

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Bombay High Court Dismisses Challenge to Show Cause Notice in GST Case Based on CERA Audit Report. Court Holds That CAG Audit of Government Departments Does Not Extend to Private Companies, But Show Cause Notice Issued by Department After Independent Application of Mind Is Not Vitiated.

The petitioner, Vertiv Energy Pvt. Ltd., a private company, challenged a show cause notice dated 7 December 2023 issued under the Central Goods and Se...

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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 Dismisses Petition Challenging GST Detention Order — Petitioner Failed to Produce E-Way Bill or Invoice at Time of Inspection, Detention Upheld Under Section 129 of MGST Act, 2017.

The petitioner, Velentine Properties Private Limited, filed a writ petition challenging the detention of its goods and vehicle by the State of Maharas...

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NCLAT Allows Appeal in IBC Case Due to Unrebutted Averments — Respondent's Statement at Bar Not to File Counter Leads to Admission of Appellant's Pleadings. The principle from Naresh Kumar Bansal v. G.S. Kalra & Ors., 1993 (25) DRJ 230 applied where respondent declined to file counter affidavit.

The National Company Law Appellate Tribunal (NCLAT) at Chennai was hearing an appeal under the Insolvency and Bankruptcy Code, 2016. The appellant, Mr...