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Gujarat High Court Allows State's Revision, Restores Confiscation of Kerosene Under Essential Commodities Act. Appellate Court Cannot Substitute Its Own Satisfaction for That of Confiscating Authority Under Section 6A of Essential Commodities Act, 1955.

The State of Gujarat filed a criminal revision application under Section 397 read with Section 401 of the Code of Criminal Procedure, 1973, challengin...

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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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High Court of Karnataka Allows Writ Petition Seeking Registration of Sale Certificate Under SARFAESI Act. Sub-Registrar Directed to Register Sale Certificate Despite Pending Civil Suit as Section 89(4) of Registration Act, 1908 Mandates Registration.

The petitioner, Sri T. Bharathgowda, purchased a property at an auction conducted by Canara Bank (respondent No.3) under the Securitisation and Recons...

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Bombay High Court Quashes Penalty and Confiscation Orders in Sand Mining Cases for Violation of Natural Justice. Orders under Section 48(7) of Maharashtra Land Revenue Code, 1966 set aside for lack of hearing; matters remanded for fresh consideration.

The judgment involves two writ petitions challenging orders passed under Section 48(7) of the Maharashtra Land Revenue Code, 1966. In Writ Petition No...

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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 Holds Writ Petition Maintainable Against Sessions Judge's Order Under Indian Forest Act, 1927 Despite Finality Clause. Finality Clause Under Section 61G Does Not Bar Constitutional Remedy Under Article 226 of the Constitution of India.

The petitioner, Forest Development Corporation of Maharashtra Limited (FDCM), filed a criminal writ petition challenging an order dated 01/08/2017 pas...

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Bombay High Court Dismisses Appeal by Partnership Firm and Partner Against Penalty Under Customs Act — Double Jeopardy Plea Rejected. Penalty on firm and partner under Section 112 of Customs Act, 1962 is permissible as firm is a separate entity for penalty purposes.

The appeal arose from an order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) dated 12 February 2004, which reduced penalties impo...