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Supreme Court Set Aside Conviction Under Sections 120B and 411 IPC — Ordered Return of Seized Gold Bars to Appellant. Acquittal of Co-Accused Upheld — Failure to Prove Seized Gold Was Stolen Property — Reasonable Doubt Favored Accused

Constitution of India (COI) — Article 21 — Right to Fair Trial — Burden of Proof on Prosecution — Chain of Circumstances Must Be Complete. In...

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Bombay High Court Upholds Conviction of Accused for Rape of 70-Year-Old Woman with Axe. Evidence of Prosecutrix Found Credible; Minor Contradictions Do Not Discredit Prosecution Case Under Sections 376, 324, 506 IPC.

The appellant, Devidas s/o Ragho Koli, was convicted by the learned Additional Sessions Judge, Amalner, in Sessions Case No. 30 of 2010 for offences u...

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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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High Court of Karnataka Allows Writ Petition to Defreeze Bank Accounts in NDPS Act Case — Petitioner Company Not an Accused Under Section 68F. Freezing order under Section 68F of NDPS Act, 1985 cannot be sustained against a company that is not an accused in the predicate offence.

The petitioner, M/s. Ownpath Learning Private Limited, a registered startup under DPIIT, filed a writ petition under Articles 226 and 227 of the Const...

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Supreme Court Dismisses Appeal in Execution of Foreign Decree Case, Holding Limitation Period of 12 Years Runs from Date of Foreign Decree. Bank of Baroda's Execution Petition Filed 14 Years After London Decree Held Time-Barred Under Article 136 of Limitation Act, 1963.

The case involves a dispute between Bank of Baroda (appellant) and Kotak Mahindra Bank Ltd. (respondent, successor of Vysya Bank) regarding the limita...

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Supreme Court Allows Revenue's Appeal in Income Tax Case — Amalgamated Company Must File Return for Pre-Amalgamation Period. Section 153A Notice Validly Issued to Transferor Company Despite Amalgamation, and Failure to File Return Attracts Penalty Under Section 276CC.

The Supreme Court allowed the appeal filed by the Principal Commissioner of Income Tax (Central) against the order of the Delhi High Court, which had ...

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Bombay High Court Allows Appeal by Union of India in Customs Gold Confiscation Case — Confessional Statements Under Section 108 of Customs Act, 1962 Are Admissible Evidence and Cannot Be Discarded Without Proof of Coercion.

The case involves an appeal by the Union of India and the Commissioner of Customs (Prev.) against an order of the Customs, Excise and Service Tax Appe...

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Bombay High Court Quashes GST Provisional Attachment Order for Violation of Natural Justice. Attachment of Bank Accounts and Property Without Prior Hearing Held Invalid Under Section 79(1)(c) of CGST Act, 2017.

The petitioner, Navin Vishwanathan, proprietor of M/s. Oriental Facility, filed a writ petition under Articles 226 and 300A of the Constitution of Ind...

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Gujarat High Court Upholds Conviction in Cheque Bounce Case Despite Vehicle Seizure Claim. Dishonour of Cheque Under Section 138 NI Act Stands as Liability Not Extinguished by Seizure of Collateral.

The case arises from a criminal revision application filed by Shobhnaben Jayendrakumar Panchal against the judgment of the Sessions Judge, Panchmahal ...