Search Results for "Section 130"

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Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
High Court of Karnataka Allows Appeals Against Ex Parte Interim Injunction in Pr...
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High Court of Karnataka Partly Allows Appeal by BMTC in Motor Accident Claim, Re...

Search Results for "Section 130"

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High Court

High Court Quashes Executive Magistrate's Show Cause Notices Under BNSS for Lack of Jurisdiction. Proceedings Under Section 126 Bharatiya Nagarik Suraksha Sanhita, 2023 Invalid Without Prior Written Order Under Section 130 Recording Substance of Information and Opinion on Sufficiency of Grounds.

7 Apr 2026

The judgment involved multiple criminal writ petitions filed by various petitioners, against the State of Goa and other respondents, challenging show ...

High Court

High Court of Bombay at Goa Allows Criminal Writ Petitions Challenging Externment Orders Under Section 56 of Goa Police Act, 1869 — Orders Quashed for Violation of Natural Justice and Lack of Material. The court held that externment orders must be based on specific instances, subjective satisfaction, and consideration of less drastic remedies, and failure to do so renders them void.

7 Apr 2026

The judgment concerns a batch of criminal writ petitions filed by individuals challenging externment orders passed against them under Section 56 of th...

High Court

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.

29 Jan 2026

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...

High Court

State Employee Gratuity Payout Deferred Pending Appeal Conclusion. Court rules that gratuity is payable only after final judicial orders, including appeals, are issued under Maharashtra Civil Services Pension Rules.

19 Jul 2024

This case deals with the entitlement of a State Government employee to receive gratuity upon the conclusion of judicial proceedings under Rule 130(1)(...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in GST Detention Case — Confiscation Notice Under Section 130 Without Prior Adjudication Under Section 129 Held Invalid. The court held that proceedings under Section 130 of the CGST Act, 2017 cannot be initiated without first completing the adjudication process under Section 129 of the Act.

25 Sep 2023

The Revenue (Union of India and others) filed an intra-court appeal against the order of a learned Single Judge in W.P.No.100849/2022 dated 16.08.2022...

High Court

High Court of Karnataka Quashes Confiscation Order Under Section 130 of CGST Act for Lack of Mens Rea — Petitioner's Goods and Conveyance Seized During Inter-State Transport, Order Set Aside as Proceedings Under Section 130 Require Intent to Evade Tax, Not Mere Technical Irregularity.

21 Mar 2023

The petitioner, M/s. Shree Pampapathy Enterprises, a proprietorship firm represented by its proprietor Sri Imamahusen Majaresab Mannanavar, was transp...

High Court

Bombay High Court Holds That Question of Excisability of Goods Is a Question of Rate of Duty Appealable Only to Supreme Court Under Section 35L(2) of Central Excise Act, 1944, and Amendment Inserting Sub-section (2) Is Clarificatory in Nature.

6 Dec 2019

The case involves a reference to a Full Bench of the Bombay High Court to determine the appealability of a Tribunal order regarding excisability of go...

Supreme Court

Supreme Court Allows Revenue's Appeal, Holding That Appeal Against CESTAT Order on Exemption Notification Conditions Lies Before High Court Under Section 130 Customs Act. The dispute over unutilized duty-free imported materials after cessation of manufacturing does not involve determination of rate of duty or value of goods for assessment, thus High Court has jurisdiction.

1 Jul 2019

The case involves a dispute between the Commissioner of Customs, Bangalore-1 (appellant) and M/s Motorola India Ltd. (respondent) regarding the proper...

Supreme Court

Supreme Court Dismisses Appeal by Suspended Director in IL&FS Accounts Reopening Case — Recasting Permitted Under Section 130 Companies Act. Court holds that SFIO and ICAI reports provide sufficient basis for reopening accounts and that suspended director lacks locus standi.

4 Jun 2019

The case pertains to an appeal filed by Hari Sankaran, a suspended director of Infrastructure Leasing & Financial Services Limited (IL&FS), against th...

High Court

Bombay High Court Allows Second Appeal in Electricity Bill Dispute — Sets Aside Lower Appellate Court's Judgment for Non-Compliance with Order 41 Rule 31 CPC. First appellate court must independently assess evidence and give reasons for reversal of trial court's findings.

26 Feb 2014

The appellant, Sureshkumar S/o Rochiram Jagyasi, was a customer of the Maharashtra State Electricity Distribution Company Ltd. (respondent) and operat...

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